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                                    Disclaimer
                                    The Sustainability Report of PT Saratoga Investama
                                    SedayaTbk, hereinafter referred to as “the Report,”
                                    contains material data and information for stakeholders
                                    regarding Saratoga’s sustainability performance in 2025.
                                    In general, the content of this report is derived from
                                    internal analyses as well as reliable documents and
                                    sources. The terms “Saratoga,” “Company,” or“We” in the
                                    Report refer to PT Saratoga Investama Sedaya Tbk.
                                    Readers should be aware that this report contains views
                                    and forward-looking statements. Saratoga recognizes that
                                    risks and uncertainties related to various factors could
                                    affect its operating performance and business conditions
                                    in the future. As such, we remind readers that Saratoga
                                    cannot guarantee that the forward-looking statements
                                    will reflect actual conditions in the future. Therefore, we
                                    remind readers to use them prudently.
                                    The tables and charts shown in this Report present
                                    numeric data using the standard English notation. The
                                    presentation of numerical values in the text also use the
2                                   English notational standard.
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 3
                                    Table of Contents
                                    Disclaimer                                           2    Catalyzing Change for Environmental Stewardship 43
                                    Table of Contents                                    3     Environmental Initiatives                      45
                                                                                               Resilient Investment                           49
                                    Theme Description 2025                               4     Environmental Compliance                       51
                                    Performance Highlights 2025                          5    Investing in Our People                        52
                                    Message from the President Director                  7      Employee Engagement and Equal Opportunity    53
                                    About Saratoga                                       10     Supporting Workforce Excellence              56
                                     Business Lines                                      12     Advancing Health Initiatives                 58
                                     Our Active Investment Methodology                   13   Empowering Communities Through Strategic       59
                                     Our Investment Framework                            14   Investments
                                     Association Membership                              16     Our CID Framework: Three Pillars of Impact   60
                                     Awards                                              17     Community Empowerment                        61
                                    Our Approach to Sustainability                       18     Social and Cultural Development              63
                                     Commitment to Sustainability                        19   About This Report                              65
                                     Integrated ESG Policy Framework                     19    GRI Content Index                             68
                                     Embedding Sustainability in Our Strategic Roadmap   20    POJK Index                                    72
                                     Sustainability Governance and Oversight             22    UNGC Index                                    75
                                     Stakeholder Engagement                              23
                                     Material Topics                                     24   Feedback Form                                  76
                                     Managing Impact Across Our Ecosystem                25
                                    Upholding Business Integrity                         26
                                     Good Corporate Governance                           27
                                     Governance Structure                                28
                                     Performance Evaluation and Remuneration             32
                                     Conflict of Interest                                32
                                     Whistleblowing System                               33
                                     Anti-Corruption Commitment                          33
                                     Data Privacy and Security                           33
                                    Driving Value Through Responsible Investments        35
                                      Addressing Emerging Global Trends                  36
                                      Economic Performance                               37
                                      Responsible and Sustainable Investing              38
3
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 4
Driving Impact,
Growing Together
The theme “Driving Impact, Growing Together” encapsulates Saratoga’s
commitment to sustainable value creation through purposeful investment
and partnership. It marks Saratoga’s continued evolution as a responsible
investor in driving impact where it matters most, and growing together
with the people, communities, and systems that power lasting change and
better future for all.
As an active investment company, Saratoga continues to deploy
strategic capital into sectors that address critical national needs, namely
healthcare, renewable energy and green economy, digital infrastucture,
and consumer. Our investment approach not only drives business growth,
but also delivers measurable environmental and social impact.
Page 5
                                                 Performance
Performance
Highlights 2025
                                                 Highlights 2025                [POJK B.1] [POJK B.2] [POJK B.3]




                                    Economic
                                    Strengthening Economic Resilience Through Responsible Growth




                                         Dividend,                     Distributed                          Investment          Follow-on
                                       Interest and                    Economic                                                Investment
                                       Other Income                       Value




                                    2,878                             647                             60,658
                                                                                                         in billion Rupiah
                                                                                                                             2,765
                                                                                                                             in billion Rupiah
                                      in billion Rupiah             in billion Rupiah


5
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 6
                                    Environment                                                                                                                   Social
                                    Protecting Natural Resources Through Sustainable Practices                                                                    Empowering Communities Through Strategic Investment




                                          95.71                                         19.03                                                  345
Performance
Highlights 2025
                                                                                                                                                                  ADVANCING INCLUSION                 STRENGTHENING
                                                                                                                                                                  AND SUPPORTING                      COMMUNITIES
                                                                                                                                                                  INDIVIDUAL                          THROUGH SUSTAINABLE



                                                                                                                                                                            67                           2.56
                                             TonCO2eq                                        TonCO2eq                                               GJ            DEVELOPMENT                         PROGRAMS
                                        Scope 1 & 2 emissions                            Scope 3 emissions*                                      Electricity



                                                                                             0.03                                           0.19
                                                                                                                                                   Usage


                                          538.99
                                                                                                                                                                    Total Number of Employee               BILLION RUPIAH
                                                                                                                                                                     (as of 31 December 2025)
                                                                                                                                                                                                         Total CID Investment


                                                                                                                                                                      47.76%
                                                                                                                                                                                                                in 2025
                                                   GJ                                TonCO2eq/Billion Rupiah                               GJ/Billion Rupiah                                                 155% vs 2024

                                                 Energy                                Emission Intensity                                      Energy


                                                                                                                                                                                                              32
                                                                                                                                                                    Of all employees are female




                                                                                                                                                                    15.59
                                               Consumption                           (Scope 1 & 2 emissions)                                  Intensity

                                    Governance                                                                                                                                                         students participated in
                                    Advancing Accountability Through Robust Governance Standards                                                                         Average Hours of             entrepreneurship coaching




                                                                                                                                                                    100%
                                                                                                                                                                        Training per Worker           and mentoring through the
                                                                                                                                                                                                       ENVOY 16 and ENVOY 17
                                                                                                                                                                                                              program.




                                                                                                                                                                                                                 3
                                                             Corruption                                                    Data breach
                                                                                                                                                                           employees
                                                               incident                                                                                               received performance




                                                                                        ZERO
                                                                                                                                                                    evaluations and appraisals
                                                                                                                                   Report on code
                                                                                                                                   breaches                               Employees are
                                                                                                                                                                                                     safe and decent homes have

                                                                                                                                                                     Satisfied
                                                                                                                                                                                                     been facilitated for families in
                                                      Insider trading                                                                                                                                need, as part of a fundraising
                                                               action                                                                                                                                 initiative that successfully
6                                                                                                                            Conflict of Interest                    with the management and         delivered a total of 38 homes
                                                                                                                                                                   facilities provided by Saratoga     benefiting 171 individuals.
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
                                    *) From Category 6 (Business Travel) only. Scope 3 Category 15 (Investment) is recognised as relevant, but is not disclosed
                                    quantitatively in 2025 as the relevant emissions data was not yet available at the time of reporting.
Page 7
                     ↗        “We believe that meaningful progress
                              in sustainability starts from within.”
                              Dear Valued Stakeholders,
                              The year 2025 unfolded amid economic recalibration and shifting global
                              dynamics. Markets became more selective, capital more cautious, and
                              investment decisions increasingly shaped by discipline and clarity. For
                              Saratoga, these conditions reinforced the importance of maintaining a
                              consistent approach focused on business fundamentals and long-term
                              resilience.
                              We continue to operate with a long-term investment horizon, supported by
                              patient capital and enduring partnerships. In an environment where progress
                              can be uneven, we remained focused on building and managing portfolios
                              that are resilient across cycles and relevant to Indonesia’s evolving economic
                              landscape.
                              As President Director, and on behalf of the Board of Directors, we continue to
                              uphold the Board’s role in overseeing Saratoga’s strategy, performance, and
Message from the              sustainability integration. This oversight includes consideration of material
                              economic, environmental, and social factors within decision-making and risk
President Director
                 [POJK D.1]   management processes, in accordance with our fiduciary responsibilities and
                              applicable regulatory requirements.
Page 8
                                    Sustainability For a Long-Term Value Creation                                                         Our approach is tailored to each company’s business context and context and stage
                                                                                                                                          of development, encompassing governance practices, strategic direction, operational
                                    In 2025 we continued to view sustainability through the lens of long-term strategy, disciplined       readiness, and sustainability priorities. During the year, several portfolio companies
                                    execution, and responsible ownership. Saratoga sees sustainability as part of how businesses are      progressed toward higher levels of organizational maturity and capital market readiness,
Message from the
President Director                  built, managed, and strengthened over time.                                                           reflecting consistent execution and effective oversight.
                                    We recognize that sustained performance depends on operational discipline, sound governance,          Saratoga’s portfolio also includes investments aligned with national sustainability priorities,
                                    and the ability of portfolio companies to adapt to changing economic, regulatory, and social          such as Brawijaya Hospitals and ZAP Clinic in healthcare and wellness services, as well as
                                    environment.                                                                                          Xurya in renewable energy and related services.
                                    This perspective shaped how we worked with our portfolio companies throughout the year. Through       At the same time, we continue to hold investments in portfolio companies that have
                                    ongoing engagement, Saratoga focused on supporting investees in strengthening governance              reached a more advanced stage of organizational maturity and are publicly listed,
                                    practices, operational readiness, and execution capabilities in line with their respective business   including PT Alamtri Resources Indonesia Tbk (ADRO), PT Adaro Andalan Indonesia Tbk
                                    strategies. This approach underscores Saratoga’s focus on partnership-driven value creation.          (AADI), PT Merdeka Copper Gold Tbk (MDKA), PT Tower Bersama Infrastructure Tbk
                                                                                                                                          (TBIG), PT Samator Indo Gas Tbk (AGII). These companies represent different stages
                                    Financial Performance Overview                                                                        within Saratoga’s long-term investment cycle, shaped by discipline execution, governance
                                    I am happy to report that for the fiscal year of 2025, Saratoga recorded solid financial              development, and market readiness over time.
                                    performance, reflecting the outcome of disciplined portfolio management amid a selective              These examples are indicative of how Saratoga works with portfolio companies
                                    investment environment.                                                                               across different sectors. The emphasis remains on constructive engagement, shared
                                    Saratoga’s Net Asset Value (NAV) reached Rp60.28 trillion compared to Rp53.98 trillion in             understanding of long-term sustainable growth objectives, and disciplined execution,
                                    FY2024. Net profit amounted to Rp7.31 trillion, improving from Rp3.29 trillion in the previous        consistent with Saratoga’s role as a long-term responsible investor.
                                    year.
                                    As approved at the Annual General Meeting of Shareholders on 25 June 2025, Saratoga                   Empowering Our People
                                    distributed a cash dividend of Rp14.75 per share, with a total value of Rp199.9 billion. The          In the aspect of human capital, during the reporting year Saratoga focused on
                                    dividend distribution was made in accordance with applicable regulations and the Company’s            developing professional capabilities, strengthening leadership, and maintaining
                                    dividend policy, while maintaining financial flexibility for future investment activities.            organizational alignment with the Company’s values and governance expectations.
                                    The Company continues to monitor portfolio investments aligned with Sustainable Finance               Saratoga also maintained internal engagement through structured communication,
                                    as part of our evaluation of sustainability-related economic performance. In line with this           cross-functional collaboration, and performance management processes. As business
                                    commitment, we continue to incorporate sustainability considerations into our general                 conditions evolved during the year, the internal team continued to support Saratoga’s
                                    investment review process. This perspective allows us to understand how our various                   investment activities with discipline and continuity.
                                    portofolio and investment opportunities may align with the United Nations Sustainable
                                    Development Goals (SDGs), whether through direct impact or as part of our broader portfolio           Contributing to Communities
                                    strategy.
                                                                                                                                          We also recognize our role in supporting the communities around us. We continued to
                                                                                                                                          contribute to Indonesia through our CSR platform, Saratoga Peduli delivering tangible
                                    Working with Our Portfolio Companies                                                                  benefits to communities across Indonesia, focusing on education, poverty, disaster
                                    Throughout 2025, Saratoga continued to engage closely with portfolio companies, focusing              response, and empowerment.
                                    on strengthening governance, supporting disciplined execution, and enhancing long-term                During 2025, Saratoga implemented a number of initiatives, focusing in the area of
8                                   business sustainability.                                                                              Disaster Response, Education Support, Environment Education, Youth Empowerment,
2025 Sustainability Report                                                                                                                and Community Welfare.
PT Saratoga Investama Sedaya Tbk.
Page 9
                                    These activities reflect Saratoga’s approach to contributing to communities in a manner
                                    aligned with its role as an investment company and our broader responsibility to operate
                                    responsibly within the social environment where ever we operate.
Message from the
President Director                  Looking Ahead
                                    The operating environment in 2026 is expected to remain challenging. Global economic
                                    growth is projected at approximately 3.10%, while emerging markets, including Southeast
                                    Asia, are expected to grow at around 4%. Indonesia is targeting GDP growth of 5.20%–
                                    5.80%, supported by ongoing structural reforms, downstream sector development, and
                                    investment in human capital.
                                    Against this backdrop, Saratoga will continue to approach its investment activities with
                                    discipline and caution. The Company’s focus remains on maintaining portfolio resilience,
                                    sound governance, and financial flexibility in navigating evolving market conditions. In
                                    this context, Saratoga continues to observe developments that may influence long-term       Let us continue to grow.
                                    business conditions across sectors, including regulatory changes, market dynamics, and      Together.
                                    broader sustainability-related expectations affecting companies and investors globally.

                                    Thank You
                                    As we close the chapter on 2025, we extend our sincere appreciation to everyone who has
                                    been part of Saratoga’s journey.
                                    To our portfolio companies, shareholders, investors, employees, and partners, thank you
                                    for your trust, dedication, and collaboration. Your continued support enables Saratoga to
                                    pursue long-term value creation while navigating an evolving business landscape.
                                                                                                                                   Warm Regards,
                                    We recognize that sustainability is not a destination, but an ongoing discipline that
                                                                                                                                   Michael W. P. Soeryadjaya
                                    requires consistent execution, accountability, and collaboration. Saratoga will continue
                                                                                                                                   President Director
                                    to strengthen how we manage our businesses, measure progress, and contribute to the
                                                                                                                                   PT Saratoga Investama Sedaya Tbk.
                                    broader economic, social, and environmental landscape.




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2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 10
About Saratoga




                                               ↗ “Saratoga is committed to fostering
                                                 sustainable growth by encouraging
                                                     responsible innovation and creating
                                                     lasting value.”



10
                                    About
2025 Sustainability Report          Saratoga
PT Saratoga Investama Sedaya Tbk.
Page 11
About Saratoga
                                                                                      VISION              [POJK C.1]
                                                                              A world-class active investment company in       Company Name [GRI 2-1]
                                                                              Indonesia that excels on the back of strong
                                                                              corporate characters to create value for our     PT SARATOGA INVESTAMA SEDAYA TBK. [SRTG]
                                                                                     stakeholders and the nation.              Line of Business [POJK C.4][GRI 2-6]
                                                                                                                               The Company’s main purpose, as per its Articles
                                                                                                                               of Association, is to operate as a holding company
                                                                                                                               managing assets across subsidiaries. It also offers
                                                                                                                               management consulting to enhance investment


                                                                                    MISSION
                                                                                                                               performance and value.

                                    PT Saratoga Investama Sedaya
                                                                                                            [POJK C.1]         Ownership and Legal Entities [POJK C.3]
                                    Tbk. (SRTG) is a publicly                  To be the partner of choice for investors to    Limited Liability Company
                                    listed investment corporation            participate in the dynamic growth of Indonesia.
                                    headquartered in Jakarta, Indonesia.                                                       Headquarters Location [POJK C.2]
                                    Since its establishment in 1997,                                                           Menara Karya 15th Floor
                                    Saratoga has been committed to                                                             Jl. H.R. Rasuna Said Block X-5
                                    creating value for its stakeholders                                                        Kav 1-2, South Jakarta 12950


                                                                                   CORE VALUES
                                    and contributing to the growth of
                                    the national economy. [GRI 2-1]                                                            Telephone & Fax
                                    Saratoga manages a diverse and                                                             Phone: +62 21 5794 4355
                                    strategic portfolio encompassing                          Work Hard                        Fax: +62 21 5794 4365
                                    sectors such as healthcare, digital                      Work Smart
                                    infrastructure, energy and other                      Work Thoroughly                      Email
                                    critical areas of the economy. Our                   Work Wholeheartedly                   investor.relations@saratoga-investama.com
                                    investments comprises of leading
                                    corporations and subsidiaries in                                                           Website
                                    energy and infrastructure, reflecting                                                      www.saratoga-investama.com


                                                                            COMPANY CHARACTER
                                    our long-term vision for growth and
                                    our dedication to fostering progress                                                       Operational Area and Countries
                                    across various industries. [POJK C.3]                                                      of Operation [POJK C.3]
                                                                                              Integrity                        Indonesia
                                                                                          Passion & Energy
11                                                                                     Competence & Capability
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 12
                                    Business Lines [POJK C.4][GRI 2-6]
About Saratoga                      Names and Addresses of Our Subsidiaries [GRI 2-2]
                                                                                                                                                     Year of        Year of     Effective   Operation    Total Assets
                                          Subsidiary Name                         Correspondence Address                         Business Field
                                                                                                                                                  Establishment   Investment   Ownership     Status     (in billion IDR)
                                                                    Menara Karya 15th Floor
                                    PT Bumi Hijau Asri              Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2007           2010        99,99%       Active          114
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Interra Indo Resources       Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2004          2004         93,73%       Active          396
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Lintas Indonesia Sejahtera   Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2018           2018        99,99%       Active           -
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Nugraha Eka Kencana          Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2003          2003         99,99%       Active         2,513
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Sarana Investasi Bersama     Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2015           2024        98,84%       Active          319
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Saratoga Sentra Business     Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2005          2005         99,99%       Active          123
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Surya Nuansa Ceria           Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2015           2015        99,99%       Active          165
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Trimitra Karya Jaya          Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2012           2014        99.00%       Active           1
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Wahana Anugerah Sejahtera    Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2005          2009         99,96%       Active        20,327
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
                                                                    Menara Karya 15th Floor
                                    PT Wana Bhakti Sukses Mineral   Jl. H.R Rasuna Said Block X-5 Kav. 1-2 South Jakarta 12950     Investment         2007           2011        73.68%       Active           3
                                                                    Tel : +62 21 5794 4355, Fax : +62 21 5794 4365
12
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 13
                                    In accordance with the Company’s Articles of
                                    Association, the Company’s objectives are defined as
                                                                                              Our Active Investment
                                    follows:                                                  Methodology [POJK C.4][GRI 2-6]
About Saratoga
                                    Primary Objectives
                                                                                              Our investment strategy is guided by three
                                    •   ●Holding Company Function                             foundational principles—Platforms, Partnerships,
                                        Managing and overseeing assets and strategic          and Value Creation—which collectively support
                                        direction of subsidiaries to ensure long-term value   sustainable growth across our portfolio.
                                        creation.                                             • Platforms
                                    •   ●Management Consulting Services                          We view each investment as a strategic
                                        a. Providing advisory support across key                 foundation for long-term development. Our
                                           organizational areas, including financial             portfolio companies serve as platforms for
                                           planning, marketing strategy, human resources,        organic expansion and opportunities for
                                           production management, and operational                value-chain integration, enabling scalable
                                           improvement.                                          and sustainable growth.
                                        b. Our scope of consulting also include technical     • Partnerships
                                           expertise in agronomy, agricultural processing,       Collaboration is central to our strategy. We
                                           and agricultural economics, as well as the            work closely with entrepreneurs who drive
                                           development of accounting systems, cost               business continuity and performance, while
                                           management programs, budget oversight, and            also engaging with global professional
                                           initiatives that enhance efficiency for both          investors. Through these partnerships,
                                           business and community services.                      Saratoga serves as a trusted local partner,
                                                                                                 contributing market insights, regulatory
                                    Supporting Activities                                        expertise, and long-term strategic support
                                    •   ●Portfolio Financing                                     alignment.
                                        Providing funding and/or financing to companies       • Value Creation
                                        within our investment portfolio to support business      We strengthen our investee companies by
                                        growth and operational stability.                        providing capital, operational guidance,
                                    •   ●Subsidiary and Affiliate Support                        and financial advisory services. This is
                                        Offering financial assistance to subsidiaries,           complemented by industry-specific expertise,
                                        affiliates, and related entities to strengthen           innovations, and technology insights that
                                        group-wide operations and encourage ongoing              improve business capabilities and promote
                                        investment and development.                              sustainable performance.


13
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 14
About Saratoga


                                    Our Investment Framework                                                        Main Portfolio Summary

                                                                                                                    ↗                     ADARO     ANDALAN INDONESIA


                                                                                                                    BLUE
                                    Saratoga has established a strong track record in identifying high-                                    Energy and Resources
                                    potential investment opportunities and cultivating a comprehensive
                                                                                                                                          ALAMTRI      RESOURCES INDONESIA

                                                                                                                    CHIP
                                    national business network that fosters sustainable long-term growth.
                                    Our responsibilities transcend mere capital provision; we collaborate                                  Mineral Processing and Renewable Energy
                                    closely with our business partners to reinforce strategic direction,
                                    improve operational performance, and generate enduring value
                                    across our portfolio. Upon divestment, we implement a structured and
                                                                                                                                          BERSAMA          DIGITAL INFRASTRUCTURE ASIA
                                                                                                                                           Digital Infrastructure (Holding Company of Tower Bersama Infrastructure)
                                    responsible exit strategy to guarantee continuity and sustained impact.
                                    Our portfolio showcases a thoughtfully balanced investment strategy                                   MERDEKA       COPPER GOLD
                                                                                                                                           Precious Metals and Mineral Processing
                                    that personalizes support for companies at various stages of their


                                                                                                                    ↗
                                    growth, including:
                                                                                                                                          BRAWIJAYA  HEALTHCARE


                                                                                                                    GROWTH
                                                                                                                                           Healthcare
                                                            ●                       ●   
                                    Early-stage                  Growth-stage
                                                                 companies with
                                                                                          Established, publicly
                                                                                          listed blue-chip                                FOREST     CARBON                      FOODEX
                                                                                                                                                                                   Food Security and innovation
                                    businesses with                                                                                        Carbon Offset Credit
                                    significant potential        proven business          enterprises with                                                                             in food industry
                                    for innovation and           models and               strong market positions
                                    long-term                    solid financial          and enduring value                              MITRA PINASTHIKA
                                                                                                                                           MUSTIKA                                XURYA
                                    expansion                    performance              creation potential                                                                       Solar Energy
                                                                                                                                               Automotive


                                                                                                                                          SAMATOR     INDO GAS
                                                                                                                                           Consumer and Industrial Gas
                                                                                                                                                                                  ZAP
                                                                                                                                                                                   Beauty and Health Clinic


                                                                                                                                          NUSA    RAYA CIPTA
                                                                                                                                           Constructions
                                                                                                                                                                                  MULIA   BOSCO LOGISTIK
                                                                                                                                                                                   Cold-Chain Logistics


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2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 15
                                    Share Ownership and Structure of Saratoga [POJK C.3]

About Saratoga

                                                          Public                                    Edwin Soeryadjaya
                                                                                                                                                                                                      50.00%

                                                                                                                                                                                                     PT Unitras Pertama                        Sandiaga Uno

                                                                                                                       35.872%                                                                       31.623%
                                                                10.995%                                                                                                                                                                        21.51%


                                                                                                                                                             SARATOGA




                                                                                                                                   TECHNOLOGY                                    CONSUMER                                  HEALTHCARE            RENEWABLE
                                                       ENERGY AND                PRECIOUS                  INDUSTRIALS               & DIGITAL               CONSTRUCTION        PRODUCT &                LOGISTICS        & CONSUMER              & GREEN
                                                       RESOURCES                  METAL                                          INFRASTRUCTURE                                   SERVICES                                    HEALTH              ECONOMY


                                                           15.15%                 19.37%                     10.00%                      27.38%                   6.02%                                   70.00%            69.29%*
                                                           AADI                   MDKA                          AGII                       BDIA                  NRCA            FOODEX                     MBL                                    XURYA
                                                       PT Adaro Andalan                                                                                                          PT Foodex Inti
                                                                                                                                                                                                                          BRAWIJAYA
                                                        Indonesia Tbk.        PT Merdeka Cooper               PT Samator                Bersama Digital         PT Nusa Raya                                                                   Xurya Daya Indonesia
                                                                                                                                                                                  Ingredients            PT Mulia Bosco      Brawijaya
                                                       ADRO owns 15.37%           Gold Tbk.                 Indo Gas Tbk. (2)         Infrastructure Asia        Cipta Tbk.                                 Logistik
                                                                                                                                            Pte Ltd                                                                       Healthcare Group
                                                           of AADI


                                                          16.52%                                                                          9.37%                                    57.67%
                                                          ADRO                                                                            TBIG                                     MPMX                                                           FOREST
                                                     PT Alamtri Resources                                                             PT Tower Bersama                                                                         ZAP                CARBON
                                                                                                                                      Infrastructure Tbk.                      PT Mitra Pinasthika                        PT Zulu Alpha Papa
                                                       Indonesia Tbk (1)                                                                                                          Mustika Tbk.                                                    Forest Carbon
                                                                                                                                       BDIA owns 81.29%
                                                                                                                                            of TBIG


15
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.   (1)
                                          Previously PT Adaro Energy Indonesia Tbk.     (2)
                                                                                              Previously PT Aneka Gas Industri Tbk.         * Subsequent as of 9 March 2026
Page 16
                                    Enterprise Scale [POJK C.3]

About Saratoga                                                                                                2023                                  2024                        2025

                                     Number of Employees                                                       64                                    65                          67

                                     Income (Loss)* (Billion Rupiah)                                         (10,971)                               5,310                       7,018

                                     Total Capitalization (Billion Rupiah)                                   22,246                                 28,351                     21,432

                                     Liabilities (Billion Rupiah)                                             2,157                                 6,069                       3,592

                                     Equity (Billion Rupiah)                                                 48,709                                 51,746                     58,891

                                     Total Assets (Billion Rupiah)                                           50,945                                 57,842                      62,511

                                     Net Profit (Loss) (Billion Rupiah)                                      (10,150)                               3,290                       7,319
                                    *Include net gain (loss) on investments in shares and other securities


                                    Association Membership [GRI 2-28] [POJK C.5]
                                    Saratoga is actively involved in and has signed agreements with numerous national and international associations, as detailed in the table below.




                                               Indonesian Publicly Listed                                           Indonesia Corporate Secretary            United Nation Global Compact
                                              Companies Association (AEI)                                                Association (ICSA)                             (UNGC)
                                               Year of Membership | 2013                                              Year of Membership | 2022               Year of Membership | 2022
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                                    Awards
About Saratoga




                                             Top 50 Big Capitalization   IICD Corporate Governance Award
17                                           Public Listed Company       15 September 2025
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Page 18
Our Approach
to Sustainability




                                                      ↗ Atconsiderations
                                                            Saratoga, sustainability
                                                                         are incorporated into
                                                           our investment approach alongside
                                                           financial performance. We seek
                                                           to support portfolio companies in
                                                           achieving sustainable growth while
                                                           contributing to broader social and
                                                           environmental outcomes.
18
                                    Our Approach to
2025 Sustainability Report          Sustainability
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Page 19
                                                                                                   Commitment to Sustainability
Our Approach                                                                                       Saratoga’s sustainability approach is firmly rooted in alignment with internationally recognized frameworks and
to Sustainability                                                                                  national regulations. We are committed to embedding sustainability principles into our investment practices and
                                                                                                   corporate operations by referencing global standards including:
                                                                                                   • United Nations Guiding Principles on Business and Human Rights (UNGPs)
                                                                                                   • Universal Declaration of Human Rights
                                                                                                   • United Nations Sustainable Development Goals (SDGs).
                                                                                                   These principles inform our strategic direction, reinforce ethical conduct, and ensure that long-term value creation
                                                                                                   is pursued with environmental and social responsibility in mind. [GRI 2‑23]


                                                                                                   Integrated ESG Policy Framework
                                                                                                   To operationalize these principles, we have adopted an integrated Environmental, Social, and Governance (ESG)
                                                                                                   Policy framework that serves as the foundation for company-wide decision-making. Our comprehensive approach is
                                                                                                   supported by a suite of Board of Directors and Board of Commissioners-approved policies that provide clear guidance
                                                                                                   on expectations and responsibilities across functions. [POJK A.1]


                                                                                                       Category                                Policy Name                                            Link
                                                                                                   ESG Policy         ESG Task Force Governance
                                                                                                   ESG Policy         Environmental, Social, and Governance Policy
                                                                                                   Environment        Environmental Policy
                                                                                                   Social             People Policy
                                                                                                   Social             Prevention of Sexual Harassment Policy                                 All policies available at:
                                                                                                   Social             Anti-Discrimination and Gender Equality Policy                       saratoga-investama.com/
                                                                                                   Social             Diversity and Inclusion Policy                                         sustainability/policy



                                    ↗
                                        Saratoga adopts an investment approach that                Social             Occupational Health & Safety Policy                                          [GRI 2-22]
                                        integrates ESG as one of the considerations we put         Governance         Commitment To Human Rights
                                        into business decision making and capital allocation.      Governance         Anti-Money Laundering and Counter-Terrorism Financing Policy
                                        We believe long-term value creation is supported by        Governance         Personal Data Protection Policy
                                        investing in portfolio companies that demonstrate          Governance         Whistleblowing Policy
                                        responsible business practices and a disciplined
                                        approach to sustainable growth. By aligning financial      Policy implementation is reinforced through structured communication and engagement across the organization.
                                        objectives with environmental stewardship and social
19                                      responsibility, we aim to enhance the resilience of our
                                                                                                   Policies are disseminated via internal platforms and incorporated into regular intranet updates, employee onboarding,
                                                                                                   and targeted trainings. Implementation progress is reviewed across multiple levels, from daily and monthly
2025 Sustainability Report              portfolio while contributing to sustainable development.   operational monitoring to strategic oversight in quarterly ESG reviews. [GRI 2‑24]
PT Saratoga Investama Sedaya Tbk.
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                                                                                                                   Embedding Sustainability in Our Strategic Roadmap
Our Approach                                                                                                       In FY 2025, Saratoga continued to integrate sustainability considerations across its portfolio, reflecting the diversity
to Sustainability                                                                                                  of business models and sector-specific requirements. We focused on aligning ESG principles with operational
                                                                                                                   priorities while balancing near-term performance considerations with long-term value objectives. A tailored
                                                                                                                   approach is applied to support ESG integration at the portfolio-company level, with reference to relevant national
                                                                                                                   and global frameworks, including the Sustainable Development Goals (SDGs). [POJK E.5]

                                                                                                                   ESG Roadmap 2023-2027: Five Phases to Excellence [POJK A.1]
                                                                                                                   Saratoga’s ESG Roadmap provides a structured framework for embedding sustainability across the organization.
                                                                                                                   Developed and approved by the Board of Directors, the roadmap consists of five progressive phases—each
                                                                                                                   designed to build internal ESG maturity. During FY 2025, Saratoga focuses on measuring ESG performance and
                                                                                                                   evaluating its impacts across operations and investments. [POJK F.1]




                                       Zero
                                                                                                                                                                The Company pursues a common internal perception of Sustainability or
                                                                                                                     2023             INITIATING                ESG, carries out comprehensive planning, and develops relevant policies.
                                                                             INCIDENCE OF NON-
                                                                             COMPLIANCE RECORDED
                                                                             IN FY 2025                                                                         The Company focuses on implementing and monitoring the ESG program.
                                                                                                                     2024           PERFORMING                  The Company also cooperates with or has partnerships in this field.

                                                                                                                                                                The Company focuses on measuring ESG performance, conducting
                                    These policies are embedded in our operational procedures and are                2025           EXCELLENCE                  impact evaluations, and reporting the results of the performance and
                                                                                                                                                                evaluation in impact/ESG reports.
                                    regularly reviewed to ensure ongoing relevance and effectiveness. As part
                                    of our governance framework, Saratoga upholds strict compliance with all                                                    The Company focuses on communicating the impact of its activities
                                    applicable national and international regulations. In FY 2025, we recorded       2026              INSPIRING                internally and externally.
                                    zero instances of non-compliance. This achievement demonstrates the
                                    effectiveness of our internal monitoring mechanisms and our continued
                                    commitment to ethical, responsible business practices. [GRI 2-24] [GRI 2-27]
                                                                                                                     2027            SUSTAINING                 The Company is expected to become a National Leader in ESG.




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Our Approach to
Sustainability
to Sustainability




                                                                               Supporting the United Nations
                                                                               Sustainable Development Goals
                                                                               Saratoga incorporates the United Nations Sustainable Development Goals
                                                                               (SDGs) into our investment practices and community programs. SDG
                                                                               principles are incorporated into our strategic decision-making, and we
                                                                               support initiatives aligned with inclusive economic growth, environmental
                                                                               sustainability, and social well-being. Our sustainability agenda aligns with
                                                                               the following SDGs:




                                    SDG 1:               SDG 4:                  SDG 5:                SDG 7:                 SDG 8:                SDG 11:        SDG 12:               SDG 13:          SDG 15:
                                    NO POVERTY           QUALITY                 GENDER                CLEAN ENERGY           DECENT WORK           SUSTAINABLE    RESPONSIBLE           CLIMATE ACTION   LIFE ON LAND
                                    Supporting           EDUCATION               EQUALITY              Supporting             Creating quality      CITIES         CONSUMPTION           Reducing         Protecting
                                    economic             Investing in skills     Promoting             renewable energy       employment            Contributing   Promoting             environmental    biodiversity and
                                    empowerment          development and         diversity and         investments            opportunities         to urban       sustainable           footprint        ecosystems
                                    initiatives          training                inclusion in the                                                   development    practices
                                                                                 workplace

                                    Supporting Sustainable Development Goals
                                    Through these programs, we promote inclusive growth, improve livelihoods, and foster environmental responsibility within the communities we serve.
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                                    Sustainability Governance and Oversight
                                    Saratoga maintains a governance structure to support accountability and transparency in the execution of its sustainability initiatives. ESG oversight is
Our Approach                        conducted at the Board of Directors level and supported by an ESG Task Force that incorporates ESG considerations into operational and strategic decision-
to Sustainability                   making. This governance framework supports responsible investment practices and long-term value creation for stakeholders. [POJK E.1]


                                    ESG Task Force Structure
                                    The ESG Task Force is composed of cross-functional representatives across managerial levels, led by the Finance Director and guided by the Board of
                                    Directors with advisory input from the Board of Commissioners. This team is instrumental in aligning sustainability policies, strategies, and goals with
                                    Saratoga’s overall direction, ensuring a collaborative and inclusive approach to ESG. [GRI 2-12] [GRI 2-14]
                                    The Task Force convenes biannually and additionally when needed to oversee ESG program planning, review progress, and evaluate the effectiveness of
                                    initiatives. To support continuous improvement, Saratoga also provides ESG training for the Board and employees, including capacity building on IFRS and
                                    other relevant reporting standards. [GRI 2-13] [POJK E.2] [GRI 2-17]




                                                                                                                          BOARD OF
                                                                                                                        COMMISSIONERS


                                                                                                                      BOARD OF DIRECTOR


                                                                                                                       FINANCE DIRECTOR



                                                                                                                        ESG TASK FORCE




                                                                                          Corporate
                                         Legal and                                     Communication       Information System,           Finance             Corporate Tax
                                                                  Investor Relations                                                                                                   Portfolio     Investment   HR & GA
                                         Corporate                                     & Sustainability       Accounting &
                                     Secretariat Division              Division                                                          Division              Division             Operation Team      Team      Division
                                                                                           Division         Budgeting Division



                                        Advisor             Supervisor        Head     Member
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Our Approach
to Sustainability
                                    Stakeholder                         Stakeholder engagement is a core component of Saratoga’s
                                                                        sustainability strategy. We maintain active communication
                                    Engagement                          with key stakeholders including investors, employees,
                                    [GRI 2-29][POJK E.4]                portfolio companies, regulators, communities, and partners, to
                                                                        understand their evolving expectations and incorporate their
                                                                        input into our ESG strategy.


                                    Table of Stakeholder Engagement Approach

                                          Category          Influence Level          Engagement method                      Frequency                           Main Topics                                  Expectation
                                                                                                                                                 Budget/report discussion, financial
                                                                                 • General Meeting of             • Annual GMS in one year and                                             The company delivers sustainable
                                     Responsible                                                                                                 accountability, appointment and
                                                           Consult/Inform          Shareholders (GMS)             • Extraordinary GMS                                                      performance, creating positive
                                     Investment                                                                                                  dismissal of Directors and Board of
                                                                                 • Public Disclosure                when needed                                                            contributions for all stakeholders.
                                                                                                                                                 Commissioners, Performance Updates
                                                                                 • Regular meeting                • When needed
                                                                                                                                                                                           Comfortable work environment, comprehensive
                                     Employee              Involve               • Employee gathering             • At least once a year         Employment/welfare
                                                                                                                                                                                           benefits, development opportunities
                                                                                 • Employee satisfaction survey   • Once a year

                                     Portfolio Company
                                                           Involve/Support       Regular meetings                 When needed                    Performance Updates                       Business Development
                                     Management

                                                                                 Regular reporting to             Routine-relative to the        Contribution to the State, Compliance     The company can achieve a
                                     Regulators            Inform/Consult
                                                                                 regulators and government        regulation period              with applicable laws                      predetermined work plan
                                                                                 • Procurement process
                                                                                                                                                                                           Objective procurement Process, obtain
                                     Industry Partners     Collaborate/Involve   • Employment contract            When needed                    Commercial relationship
                                                                                                                                                                                           mutually beneficial Cooperation
                                                                                 • Loan Agreement
                                                                                 • Press Release
                                                                                 • Media visit
                                     Media                 Inform                                                 When needed                    Program Implementation                    Reliable news sources, accurate reporting
                                                                                 • Press gathering
                                                                                 • Press conference
                                                                                 • Collaborative
                                                                                                                                                                                           Transparency, local economic
                                                                                 • Projects                                                      Satisfaction with programs, improvement
                                     Communities           Consult/Involve                                        As needed                                                                benefits, community support, Open
                                                                                 • Surveys and Feedback                                          areas, and empowerment
                                                                                                                                                                                           communication, respect for local needs
                                                                                 • Support Programs
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                                    Material Topics                         Table of Materiality Topics [GRI 3-2]

Our Approach                        In FY 2025, we reviewed our                                                   Factors Boundaries’
to Sustainability                   existing material topics and            Material Sustainability Factors                                            Corresponding GRI Standard Topics                      SDGs
                                                                                                                Internal       External
                                    confirmed their continued relevance
                                                                                                              Stakeholders   Stakeholders
                                    to our business and stakeholder
                                    context. As there were no significant                                                                   GRI 2-12: Role of the highest governance body in overseeing the
                                                                            Shareholders                           √              √
                                    changes to our business operations,                                                                     management of impacts
                                    strategy, or stakeholder landscape
                                                                            Economic Performance                   √              √         GRI 201: Economic Performance
                                    during the reporting period, the
                                    existing materiality assessment
                                    remains in place and continues          Carbon Emissions                       √              √         GRI 305: Emissions 2016
                                    to guide our ESG priorities and
                                    disclosures.                            Human Capital Development              √                        GRI 404: Training and Education
                                    To guide our sustainability strategy,
                                    Saratoga adopts tailored metrics        Employee Diversity & Inclusion         √                        GRI 405: Diversity & Equal Opportunity
                                    informed by relevant global
                                    frameworks, including the SDGs,
                                    MSCI Materiality Map, SASB Asset
                                                                            Community Empowerment                                 √         GRI 413: Local Community
                                    Management Metrics, and industry
                                    best practices. These frameworks
                                    serve as reference points in                                                                            GRI 205 : Anti-Corruption 2016
                                    assessing ESG matters and support       Business ethics                        √              √
                                                                                                                                            GRI 2-27: Compliance to Laws and Regulations
                                    our evaluation of impacts and risks
                                    across the portfolio. [GRI 3-1]         Transparency Information               √              √         GRI 2-29: Approach to Stakeholder Engagement
                                    Using these tools, we identify and
                                    prioritize material issues that align
                                                                            Privacy & Data Security                √              √         GRI 418-1: Customer Privacy 2018
                                    with both stakeholder expectations
                                    and our business objectives,
                                    supporting clear and consistent
                                    sustainability reporting.




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                                    Managing Impact Across Our Ecosystem
Our Approach                        Saratoga is committed to             Table of Managing Impact [GRI 3-3][GRI 413-1][GRI 413-2]
to Sustainability                   managing the impacts of
                                    material topics on the economy,           Material Topic                                   Impact                                       Mitigation Measures                       Relevant Chapter
                                    environment, and society. Our        Responsible              Positive: Promote sustainable businesses.                     Conduct ESG screening and integrate ESG           Our Approach to Sustainable
                                    approach focuses on supporting       Investment               Negative: Risk of ESG misalignment and reputational damage.   considerations into investment decision-making.   Investment
                                    positive outcomes, such as                                                                                                  Diversify portfolio, ensure strong risk
                                    economic activity, employment,       Economic                 Positive: Drive financial growth and value creation.                                                            Driving Value Through
                                                                                                                                                                management, and maintain transparent financial
                                                                         Performance              Negative: Potential financial instability.                                                                      Responsible Investments
                                    and community development,                                                                                                  reporting.
                                    while addressing potential           Carbon                                                                                                                                   Catalysing Change for
                                                                                                  Negative: Environmental harm, regulatory penalties.           improve energy efficiency in operations.
                                    risks, including environmental       Emissions                                                                                                                                Environmental Stewardship
                                    and occupational safety              Workplace                Positive: Enhance employee well-being.
                                                                                                                                                                Enforce safety protocols, provide regular
                                                                                                                                                                                                                  Investing in People and
                                    considerations.                                                                                                             training, and ensure compliance with health and
                                                                         Health & Safety          Negative: Risk of workplace injuries and liabilities.                                                           Social Well-Being
                                                                                                                                                                safety standards.
                                    To support this approach, we         Human Capital            Positive: Improved employee skills and engagement.            Offer training programs, mentorship, and career   Investing in People and
                                    continue to refine how we            Development              Negative: Skill gaps and low employee satisfaction.           development opportunities.                        Social Well-Being
                                    track mitigation measures and                                                                                               Implement diversity programs, enforce anti-
                                    incorporate feedback and lessons     Employee                 Positive: Foster an inclusive workplace.                                                                        Investing in People and
                                                                                                                                                                discrimination policies, and promote equal
                                                                         Diversity & Inclusion    Negative: Risk of discrimination and talent attrition.                                                          Social Well-Being
                                    learned into operational planning.                                                                                          opportunities.
                                    These efforts help integrate                                                                                                                                                 Empowering Communities
                                                                         Community                Positive: Support social development and local growth.        Engage stakeholders, support local projects, and
                                    sustainability considerations                                 Negative: Risk of community conflicts.                        implement community-driven initiatives.
                                                                                                                                                                                                                 Through Strategic
                                                                         Empowerment
                                    into our strategies and support                                                                                                                                              Investments
                                    responsible, long-term business      Business Ethics
                                                                                                  Positive: Foster trust and integrity.
                                                                                                                                                                Enforce a code of ethics
                                                                                                                                                                                                                 Ethical Leadership in
                                    performance across the portfolio.                             Negative: Corruption and regulatory penalties.                                                                 Investment Practices
                                                                                                                                                                Ensure accurate reporting, maintain open
                                                                         Transparency             Positive: Build stakeholder trust.                                                                             Our Approach to Sustainable
                                                                                                                                                                communication, and adopt best practices for
                                                                         Information              Negative: Risk of misinformation or lack of transparency.                                                      Investment
                                                                                                                                                                information disclosure.
                                                                                                                                                                Implement robust data protection measures,
                                                                         Privacy &                Positive: Protect sensitive data and build trust.                                                              Driving Value Through
                                                                                                                                                                conduct audits, and provide employee training
                                                                         Data Security            Negative: Cybersecurity breaches and data theft.                                                               Responsible Investments
                                                                                                                                                                on data security.




                                      Looking                            "As we progress with our ESG Roadmap, Saratoga continues to refine our approach to responsible

                                      Ahead
25                                                                       investment in Indonesia. Our effort focus on strengthening governance, managing environmental and
2025 Sustainability Report                                               sosial considerations, and supporting sustainable long-term value."
PT Saratoga Investama Sedaya Tbk.
Page 26
Upholding
Business Integrity




                                                         ↗ “In 2025, Saratoga enhanced Good
                                                           Corporate Governance (GCG)
                                                              practices by reinforcing oversight
                                                              mechanisms, refining risk management
                                                              controls, and strengthening ethical
                                                              leadership – ensuring our governance
                                                              remains resilient and aligned with
                                                              international standards.”


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                                    Upholding
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                                    Business Integrity
Page 27
                                    Saratoga upholds integrity, accountability, and ethical conduct as the
                                    foundation of sustainable value creation. In 2025, amid evolving economic
                                                                                                                Good Corporate Governance
                                    conditions and higher governance expectations from regulators and
                                    investors, we reinforce our commitment to strong corporate governance as    Saratoga adopts and implements the corporate governance guidelines
Upholding
Business Integrity                  a core driver of stakeholder trust and long-term performance.               mandated by OJK Regulation No. 21/POJK.04/2015 concerning the
                                                                                                                Implementation of Guideline of Corporate Governance in Publicly-listed
                                    Our governance approach ensures transparent decision-making,                Companies and Circular Letter of OJK No. 32/SEOJK.04/2015 concerning
                                    responsible leadership, and continual improvement of our oversight          the Governance Guideline for Public Company. These guidelines promote
                                    systems. Saratoga’s framework complies with Indonesia’s regulatory          five fundamental principles that guide all facets of our business operations:
                                    standards, including those issued by OJK and IDX, while remaining
                                    adaptable to global governance trends, including higher expectations
                                                                                                                 Transparency       Open disclosure of material information to stakeholders
                                    under ASEAN Corporate Governance initiatives, and heightened scrutiny
                                    of anti-corruption and data security risks.                                  Fairness           Equal treatment and protection of all shareholder rights

                                    2025 Governance Performance at a Glance                                      Accountability     Clear responsibility and performance measurement


                                     ZERO ZERO ZERO 100%
                                                                                                                 Responsibility     Compliance with regulations and ethical standards

                                                                                                                 Independence       Professional management free from conflicts of interest


                                       Corruption           Data          Whistleblowing    GMS Resolutions     As governance standards evolve, particularly as Indonesia advances toward
                                        Incidents         Breaches           Reports         Implemented
                                                                                                                stronger ESG integration in capital markets, Saratoga remains committed
                                                                                                                to continually strengthening our governance practices through structured
                                                                                                                evaluations, policy refinement, and enhanced oversight mechanism.
                                                                                                                To ensure that our disclosures, compliance practices, and decision-making
                                       ACHIEVED           ACHIEVED          ACHIEVED            ACHIEVED        processes remain robust and up to date, we examine the efficacy of our
                                                                                                                governance systems every year using globally recognized principles.




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                                    Strengthening                                                      Governance Structure [GRI 2-9]
                                    Governance Through
Upholding
                                    Independent                                                        Saratoga’s governance system is established in accordance with the principles articulated

                                    Assessment
Business Integrity                                                                                     in Law No. 40 of 2007 concerning Limited Liability Companies (as amended), which sets
                                                                                                       the foundation for effective management and oversight within Indonesian companies. Our
                                                                                                       organizational structure comprises three key governance bodies:

                                    In 2025, Saratoga engaged the Indonesian Institute for
                                                                                                          Governance Body                         Role                       Key Responsibilities
                                    Corporate Directorship (IICD) to assess our governance
                                    practices using publicly available reports and disclosures. We      General Meeting of          Highest decision-making            Strategic decisions, board
                                    achieved a score of 87.91, placing us in the “Good” category        Shareholders (GMS)          authority                          appointments
                                    (Level 3) and demonstrating alignment with several international                                                                   Strategic oversight, risk
                                                                                                        Board of
                                    standards under the ASEAN Corporate Governance Scorecard                                        Supervisory and advisory body      management, performance
                                                                                                        Commissioners
                                    (ACGS). The highest scoring area was the responsibilities of                                                                       assessment
                                    the Board of Directors and Board of Commissioners, reflecting                                   Management and operational         Day-to-day operations, strategy
                                    strong governance oversight.                                        Board of Directors
                                                                                                                                    leadership                         execution, stakeholder relations
                                    Notably, our score surpassed the 2025 median score of 82.94
                                    for Big Cap companies listed on the exchange, reaffirming
                                    Saratoga’s continued commitment to high standards of               Our two-tier board system clearly distinguishes supervisory from managerial
                                                                                                       responsibilities, improving accountability and the integrity of decision-making processes.




                                                           87.91
                                    corporate governance.
                                                                                                       Our Board of Commissioners is supported by the Audit Committee and the Nomination
                                                                                                       & Remuneration Committee, whereas the President Director chairs the Investment
                                                                                                       Committee, which supports our Board of Directors. Collectively, these entities guide the
                                                                                                       Company’s mission, core values, strategic initiatives, and sustainability priorities, ensuring
                                                                                                       consistency with long-term goals. The Board of Commissioners and the Board of Directors
                                                                                                       also oversee Saratoga’s environmental, social, and economic impacts through continuous
                                                           Score Achieved in IICD                      monitoring and stakeholder engagement. Annual evaluations are conducted to ensure that
                                                           Governance Assessment                       governance processes remain effective, adaptable, and responsive to emerging risks. [GRI
                                                                                                       2-11] [GRI 2-12]
                                                           Qualified as “Good” (Level 3)
                                                                                                       Our Board of Directors and Board of Commissioners, together with our senior
                                                                                                       management executives meet on a regular basis to review portfolio performance,
                                                                                                       evaluate financial results, identify emerging risks, including those raised through
                                                                                                       whistleblowing or complaints, and respond to new opportunities. Any critical issues are
                                                                                                       escalated to the Board of Commissioners for oversight and decision-making.

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2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.



                                                                                                                      Detailed performance assessments of the boards and committees
                                                                                                                      are presented in Saratoga’s 2025 Annual Report.
Page 29
                                    Saratoga Organization Structure

Upholding                                          BOARD OF                                                                                                                                                                           BOARD OF
Business Integrity                               COMMISSIONERS                                                                                                                                                                        DIRECTORS
                                                 EDWIN SOERYADJAYA
                                              JOYCE SOERYADJAYA KERR
                                                  INDRA CAHYA UNO
                                                    ARIA KANAKA
                                                    (Independent)
                                               STEPHANUS HARJANTO T
                                                    (Independent)




                                                             NOMINATION &                                                                                                                                                             PRESIDENT
                                         AUDIT                                         INVESTMENT
                                                             REMUNERATION                                                                                                                                                             DIRECTOR
                                       COMMITTEE                                        COMMITTEE
                                                              COMMITTEE
                                                                                                                                                                                                                                      MICHAEL W.P.
                                        ARIA KANAKA            ARIA KANAKA          EDWIN SOERYADJAYA                                                                                                                                 SOERYADJAYA
                                         (Chairman)             (Chairman)              (Supervisor)
                                     BASUKI SETIOGROHO      EDWIN SOERYADJAYA          MICHAEL W.P.
                                       HANY GUNGORO          HANDIANTO GANIS           SOERYADJAYA
                                                                                         (Chairman)
                                                                                    LANY DJUWITA WONG
                                                                                      DEVIN WIRAWAN




                                                                                   FINANCE                                         PORTFOLIO                            INVESTMENT
                                                                                   DIRECTOR                                        DIRECTOR                               DIRECTOR

                                                                                                                                   MICHAEL W.P.
                                                                                LANY DJUWITA WONG                                                                       DEVIN WIRAWAN
                                                                                                                                   SOERYADJAYA




                                                                                                       PORTFOLIO               PORTFOLIO                       INVESTMENT       INVESTOR RELATIONS
                                                                                                        ADVISOR              OPERATION TEAM                       TEAM             DIVISION HEAD

                                                                                                      ANDI ESFANDIARI                                                             MELLISA TIKA HOLIDI
                                                                                                                                                                                                                  INTERNAL AUDIT   LEGAL AND CORPORATE       HR & GA
                                                                                                                                                                                                                                    SECRETARIAT DIVISON
                                                                                                                                                                                                                     UNIT HEAD             HEAD           DIVISION HEAD

                                                                                                                                                                                                                     WIRYANTO         SANDI RAHAJU        HERRY WINOTO




29                                                                                   INFORMATION SYSTEM,             FINANCE
                                                                                                                                                CORPORATE
                                                                                                                                             COMMUNICATION &         RISK MANAGEMENT           CORPORATE TAX
                                                                                   ACCOUNTING & BUDGETING                                  SUSTAINABILITY DIVISION
2025 Sustainability Report                                                               DIVISION HEAD            DIVISON HEAD                     HEAD                 DIVISON HEAD            DIVISION HEAD
PT Saratoga Investama Sedaya Tbk.                                                                                                                                       HARWIN IDRIS
                                                                                       TINA NURYATI               HADI CHRISTIAN            CATHARINA LATJUBA                                   OLIVIA MAHARANI
                                                                                                                                                                          (ACTING)
Page 30
                                    General Meeting of Shareholders                                                         Composition of the Board of Commissioners
                                    [GRI 2-10]                                                                              [GRI 405-1] [GRI 2-9]

Upholding                           The General Meeting of Shareholders (GMS) serves as Saratoga’s
Business Integrity                  highest governing body, enabling shareholders to make strategic
                                    decisions in accordance with the Articles of Association and relevant
                                    legislation. In 2025, we held our Annual GMS and Extraordinary GMS
                                    on 25 June, with all resolutions duly approved and fully implemented.
                                    To uphold fairness and transparency, GMS procedures ensure that
                                    every shareholder has equal rights, timely information, and the
                                    opportunity to participate and vote. The GMS is also responsible for
                                    appointing and dismissing members of the Board of Commissioners
                                    and Board of Directors, based on recommendations from the
                                                                                                                            The membership structure of our Board of Commissioners as of December 31, 2025
                                    Nomination and Remuneration Committee and the governance criteria
                                                                                                                            was as follows:
                                    established in our charters.
                                                                                                                                       Name                             Position                Gender          Term of Office
                                    Board of Commissioners
                                    [GRI 2-9] [GRI 2-10] [GRI 2-12] [GRI 2-15]                                               Edwin Soeryadjaya               President Commissioner               Male           2025 – 2030

                                    The Board of Commissioners oversees and advises to the Board of                          Joyce Soeryadjaya Kerr          Commissioner                       Female           2025 – 2030




                                                                                                                                                                                                                                 20%
                                    Directors, concentrating on strategic direction, risk management,
                                                                                                                             Indra Cahya Uno                 Commissioner                         Male           2025 – 2030
                                    governance standards, and performance evaluation of our Board
                                    of Directors. The Board of Commissioners also facilitates effective                      Aria Kanaka                     Independent Commissioner             Male           2025 – 2030
                                    resolution regarding conflicts of interest and upholds accountability
                                    through transparent reports to shareholders.                                             Stephanus Harjanto T            Independent Commissioner             Male           2025 – 2030
                                    The Board of Commissioner operates under the Board of                                                                                                                                        of our Board of
                                    Commissioners Charter, which among others, defines authority, tenure,                   Saratoga’s Board of Commissioners reflects a diversity of backgrounds, experiences, and              Commissioners
                                    meeting procedures, and responsibilities. Members serve five-year                       gender representation. As of 2025, the Board comprises five members, including one                   is female
                                    terms in accordance with the Articles of Association.                                   female commissioner and two independent commissioners.


                                                  For further details regarding composition, selection, responsibilities,
                                                                                                                                           Profiles of the Board of Commissioners members are provided in the
                                                  and conflict-prevention mechanisms, refer to the Corporate
                                                                                                                                           2025 Annual Report.
                                                  Governance section of the 2025 Annual Report.




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                                    Board of Directors                                                          Committees
                                    Our Board of Directors establishes the company's strategic direction,       Saratoga’s governance structure is supported by three Board committees
Upholding                           manages Company resources, oversees internal control systems,               that enhance transparency, accountability, and responsible decision-
Business Integrity                  ensures compliance with the GCG framework, and maintains transparent        making. Each committee operates under a formal charter and plays a
                                    communication with stakeholders. Together with the Investment Committee,    pivotal role in implementing Good Corporate Governance (GCG) across
                                    the Board of Directors reviews investment and divestment proposals to       the Company.
                                    ensure they align with Saratoga’s long-term vision and risk appetite.
                                                                                                                1. Audit Committee
                                    Composition of the Board of Directors [GRI 405-1] [GRI 2-9]                    The Audit Committee performs its duties and responsibilities
                                                                                                                   independently, which include reviewing Saratoga’s financial data to
                                               Name                   Position       Gender Term of Office         ensure its financial integrity, proactively supervising the efficiency of
                                                                                                                   internal control systems, managing risks, and adhering to pertinent
                                     Michael W.P. Soeryadjaya   President Director    Male        2025 – 2030      internal and external laws.




           33%
                                     Lany Djuwita Wong          Director             Female       2025 – 2030   2. Nomination & Remuneration Committee
                                                                                                                   The Nomination and Remuneration Committee is responsible for
                                     Devin Wirawan              Director              Male        2025 – 2030
                                                                                                                   supervising Board composition, succession planning, and remuneration
                                                                                                                   structures. The committee assesses necessary competencies, supports
           of our Board                                                                                            fair and competitive remuneration that is in line with performance, and
           of Directors                                                                                            fosters a culture rooted in merit, accountability, and ethics to ensure
           is female                                                                                               long-term sustainability.
                                                                                                                3. Investment Committee
                                                                                                                   The Investment Committee provides strategic oversight to ensure that
                                                                                                                   investment decisions to align with Saratoga’s investment strategy and
                                                                                                                   GCG principles. The committee reviews proposals, assesses risks and
                                                                                                                   opportunities, and considers sustainability. The committee also monitors
                                                                                                                   portfolio performance to support responsible capital allocation and
                                                                                                                   long-term value.




                                                                                                                               Each committee operates under a dedicated charter with specific
                                    Saratoga’s Board of Directors demonstrates a blend of professional                         authority, structure, and workflows. Annual evaluations ensure
                                                                                                                               effectiveness and compliance with regulations and best practices.
                                    expertise and gender representation. As of 2025, the Board consists of                     Further details are in the 2025 Annual Report.
                                    three members, including one female director.

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                                    Performance Evaluation                                                                Conflict of Interest [GRI 2-15]
                                    and Remuneration
Upholding                           [GRI 2-10] [GRI 2-18] [GRI 2-19] [GRI 2-20] [GRI 2-21]                                Saratoga maintains transparent and clear mechanisms designed to
Business Integrity                                                                                                        prevent and resolve conflicts of interest, in accordance with the Code of
                                                                                                                          Conduct, the Corporate Governance Code, and the Board Charters. Board
                                    Board Performance Evaluation                                                          members and senior executives are required to disclose any personal or
                                                                                                                          financial interests that may influence their decision-making processes and
                                    Our Board of Commissioners conducts an annual self-assessment
                                                                                                                          to abstain from participation when deemed necessary.
                                    to evaluate the effectiveness of its supervisory duties, including the
                                    achievement of work plans and Key Performance Indicators (KPIs), based                All employees, regardless of their hierarchical level, are required to
                                    on criteria set by the Nomination and Remuneration Committee. The results             prioritize the interests of the Company and to refrain from engaging
                                    are reviewed internally and used to enhance supervisory performance.                  in conduct that may compromise impartiality or result in financial or
                                                                                                                          reputational losses. Any violations will be addressed in accordance with
                                    Meanwhile, our Board of Directors annually establishes its KPIs to be further
                                                                                                                          the Company's internal policies.
                                    approved by the Board of Commissioners and will be used for their evaluation
                                    at year-end. The performance of the Board of Directors, both collectively and
                                    individually, is assessed each year, supported by a self-assessment.

                                    Remuneration Framework
                                    By taking into account the suggestions and opinions given by the
                                    Company's Nomination and Remuneration Committee, remuneration for the
                                    Board of Commissioners and Board of Directors is determined by the Board
                                    of Commissioners and approved by the GMS.
                                    Our compensation philosophy ensures remuneration that is:
                                    • Fair and competitive within industry standards;
                                    • Performance-based to drive accountability;
                                    • Aligned with long-term value creation; and
                                    • Structured include salaries, honoraria, and allowances.
                                    To preserve complete independence, Independent Commissioners are
                                    excluded from receiving bonus.


                                                    Details on remuneration and evaluation outcomes are provided in the                 Disclosures pertaining to affiliated relationships can be found in the
                                                    2025 Annual Report.                                                                 Corporate Governance section of the 2025 Annual Report.



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                                    Whistleblowing System [GRI 2-26] [POJK F.24]                                         Anti-Corruption                            Data Privacy and Cybersecurity [GRI 418-1]
                                    Saratoga’s Whistleblowing System (WBS) plays an important role in                    Commitment                                 Ensuring data integrity and information security is a key priority for
Upholding                           supporting a responsible, transparent, and ethical business environment.             [GRI 205-1] [GRI 205-2] [GRI 205-3]
Business Integrity                                                                                                                                                  Saratoga. Cybersecurity risks are managed as part of the Company’s
                                    The system provides employees, partners, and other stakeholders a secure                                                        broader corporate governance and enterprise risk management framework,
                                    and confidential platform to raise concerns related to potential violations,         Saratoga is committed to conducting        with oversight from the Board of Directors and Board of Commissioners,
                                    unethical conduct, or practices that may compromise safety or integrity. This        business with integrity and adheres        supported by the Risk Management Unit. This governance structure
                                    mechanism reflects our commitment to maintaining stakeholder trust and               to a zero-tolerance policy towards         ensures that cybersecurity and data protection risks are monitored and
                                    cultivating a culture where speaking up is both encouraged and protected.            corruption in all forms. Our approach is   addressed within the Company’s overall risk management processes.
                                    Saratoga consistently communicates the whistleblowing mechanism to all               rooted in our Code of Conduct as well
                                                                                                                         as our Corporate Governance Code,          To strengthen leadership awareness and governance oversight, Saratoga
                                    employees, both during the onboarding process and periodically through
                                                                                                                         and reinforced through robust internal     conducted a Cybersecurity Training for Board and Management on
                                    various internal communication channels.
                                                                                                                         control systems overseen by our Board      5 December 2025, in collaboration with PwC Indonesia. The session
                                    The Company guarantees that all reports are handled with the highest                                                            covered key topics including cyber threats, data privacy, and incident
                                                                                                                         of Commissioners.
                                    degree of confidentiality, and individuals who raise concerns in good                                                           response, enhancing the Company’s capacity to manage cybersecurity
                                    faith are completely protected from retaliation. Anonymous reporting is              Risk Assessment                            risks at both strategic and operational levels.
                                    permitted, thereby enabling stakeholders to express concerns without                 Framework                                  In response to the growing cybersecurity risks in the financial sector,
                                    fear of negative repercussions.
                                                                                                                         We consistently assess corruption-         Saratoga continues to strengthen our digital infrastructure through
                                    The reports, containing all relevant details and information, can be                 related risks in our operations,           regular system audits, vulnerability assessments, and penetration
                                    formally submitted in writing and delivered t to the designated address              focusing on:                               testing. These measures support early detection of potential threats and
                                    or mailed to the specified postal address.                                                                                      help maintain secure and reliable information systems. The Company
                                                                                                                         • Third-party engagements;
                                    Internal Audit Unit                                                                                                             promotes cybersecurity awareness among employees through internal
                                                                                                                         • Procurement process and financial
                                    PT Saratoga Investama Sedaya Tbk.                                                                                               communication and guidance on responsible digital practices.
                                                                                                                            approvals;
                                    15th Floor, Menara Karya                                                             • Bribery and facilitation payments        In line with Indonesia’s Personal Data Protection Law (Law No. 27 of
                                    Jl. H.R. Rasuna Said Block X-5, Kav. 1-2                                                vulnerabilities;                        2022), Saratoga implements safeguards to ensure the confidentiality,
                                    South Jakarta 12950, Indonesia                                                       • Money laundering prevention; and         integrity, and protection of corporate and personal information handled
                                    Email: whistleblowing.report@saratoga-investama.com                                  • Compliance with gift and                 in its operations. The Company maintains procedures for data collection,
                                                                                                                            entertainment policies.                 storage, and incident response, as well as mechanisms to respond to
                                                                                                                                                                    potential cybersecurity incidents and support business continuity.


                                                                                                                                      Zero
                                                                                                                                                                    As an investment company, Saratoga does not manage customer personal
                                                                                                                                                                    data. Instead, the Company focuses on protecting internal information and
                                                                                                                                                                    investment-related data that support operational continuity, regulatory
                                                                                                                                                                    compliance, and responsible business practices.

                                                                                                                             Corruption Incidents in 2025
                                                                                                                             Throughout the reporting year,


                                      Zero                                                                                                                            Zero
                                                            Whistleblowing Reports in 2025                                   Saratoga reported no incidents of                            Data Privacy Breaches in 2025
33                                                          No reports were received during the reporting period,
                                                            reflecting a culture of integrity across the organization.
                                                                                                                             corruption and was not involved in
                                                                                                                             any legal proceedings related to
                                                                                                                                                                                          No substantiated data privacy breaches or losses
                                                                                                                                                                                          were recorded during the reporting period. This
2025 Sustainability Report                                  Saratoga continues to promote awareness of the WBS as            corrupt practices.                                           outcome reflects Saratoga's persistent compliance
PT Saratoga Investama Sedaya Tbk.                           part of our broader effort to strengthen accountability.                                                                      with robust information security practices.
Page 34
                                    2025 HIGHLIGHT: CYBERSECURITY WORKSHOP
Upholding                           On 5 December 2025, Saratoga conducted a Board and Management training on Cybersecurity and Data Privacy in
Business Integrity                  collaboration with PwC Indonesia. The session was attended by members of the Board of Commissioners, Board of Directors,
                                    and middle to senior management of Saratoga, as well as representatives from portfolio companies, reflecting Saratoga’s
                                    commitment to strengthening cyber resilience across our investment ecosystem.


                                                                                                                                                                        OUR COMMITMENT
                                    The training focused on cybersecurity and data privacy as material business and investment risks, highlighting their implications
                                    for operational continuity, regulatory compliance, reputation, and long-term enterprise value. Key topics included the evolving

                                                                                                                                                                         TO INTEGRITY
                                    cyber threat landscape, board and management oversight responsibilities, incident response and escalation readiness, and the
                                    role of data protection in maintaining stakeholder trust.
                                    Through case-based discussions and practical insights, the session also explored how cybersecurity considerations can be
                                    integrated into enterprise risk management, investment decision-making, and post-investment engagement, supporting
                                    stronger governance, resilience, and sustainable value creation across Saratoga’s portfolio.                                          "Strong governance is the
                                                                                                                                                                          cornerstone of sustainable
                                                                                                                                                                              success. At Saratoga,
                                                                                                                                                                              we remain steadfast
                                                                                                                                                                             in our commitment to
                                                                                                                                                                        transparency, accountability,
                                                                                                                                                                             and ethical leadership.
                                                                                                                                                                          Through robust oversight,
                                                                                                                                                                           rigorous compliance, and
                                                                                                                                                                            a culture of integrity, we
                                                                                                                                                                         continue to build trust with
                                                                                                                                                                         our stakeholders and create
                                                                                                                                                                               lasting value for all."




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Driving Value
Through
Responsible
Investments




                                                     ↗ “In 2025, Saratoga strengthened
                                                       our role as a responsible investment
                                                           partner by integrating sustainability
                                                           considerations into capital allocation,
                                                           risk assessment, and portfolio
                                                           stewardship by ensuring the creation
                                                           of long-term value that aligns
                                                           financial performance with positive
                                                           environmental and social outcomes.”

                                    Driving Value
35
                                    Through Responsible
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
                                    Investment
Page 36
                                    At Saratoga, responsible investment remains fundamental to our value-
                                    creation strategy, guiding our capital allocation, opportunity assessment, and
                                                                                                                     Addressing Emerging Global Trends
                                    portfolio management. We acknowledge that long-term value is achieved not
Driving Value                       solely through financial performance but also by supporting businesses that      Global and Indonesian Economic Outlook
Through                             promote environmental sustainability, social progress, and good governance.      Throughout 2025, the global economy remained characterized by an uneven recovery,
Responsible
Investments                         In 2025, amid structural shifts in global markets and Indonesia's                high interest rates in major markets, and geopolitical uncertainties impacting supply
                                    sustained economic resilience, we intensified our focus on sectors               chains and investment flows. The strategic landscape for investors was defined by
                                    with sustainable growth potential including renewable energy, digital            persistent inflation, monetary tightening in developed countries, and currency volatility
                                    infrastructure, and healthcare while continuously strengthening our              including the depreciation of the Rupiah against the U.S. dollar.
                                    integration of ESG principles.                                                   Despite these pressures, structural opportunities are emerging. The acceleration of
                                    Through disciplined capital management, prudent risk oversight, and active       energy transition initiatives, digital transformation, and climate-related investment
                                    engagement with our portfolio companies, Saratoga remains committed              frameworks continue to open pathways for sustainable growth. For an investment
                                    to creating shared value for stakeholders and contributing to Indonesia’s        holding company like Saratoga, these global transitions underscore the importance
                                    sustainable economic development.                                                of disciplined financial management, ESG integration, and a focus on long-term
                                                                                                                     fundamentals.
                                    Financial Performance 2025 [POJK C.3b]                                           Indonesia’s economy continues to demonstrate resilience, driven by strong domestic
                                                                                                                     consumption, solid fundamentals, and the government’s commitment to expanding
                                                                                                                     renewable energy, downstream industries, and digital infrastructure. Political stability
                                          Dividend,                Distributed                 Follow-on             following the presidential inauguration has boosted investor confidence, while
                                        Interest, and              Economic                   Investment             Bank Indonesia’s cautious monetary easing supports business activities amid global
                                        Other Income                  Value                                          uncertainties.
                                                                                                                     These trends create investment opportunities in sectors aligned with national priorities -
                                                                                                                     including energy transition, healthcare modernization, and digital access - areas where
                                                                                                                     Saratoga’s portfolio is already extensively involved.

                                                                                                                     Saratoga’s Strategic Positioning
                                                                                                                     Saratoga has maintained financial adaptability through judicious capital structure


                                      2,878                        647                     2,765
                                              Rp                       Rp                         Rp                 management, demonstrated by a low loan-to-value ratio of 0,8%. This strategic approach
                                                                                                                     allows the Company to respond swiftly to market disruptions and allocate capital toward
                                                                                                                     high-conviction opportunities. Saratoga aims to navigate market volatility effectively
                                            billion                   billion                    billion             while sustaining resilient growth.




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                                    Economic Performance                                                    Direct Economic Value Generated and Distributed
                                                                                                            [GRI 201-1][POJK F.3]
                                    Saratoga continued to deliver solid economic performance
Driving Value                                                                                               In 2025, the Company recorded economic value generated of Rp2,878 billion, a decrease from Rp3,864
Through                             through disciplined portfolio management and a long term
                                    investment approach. In 2025, the Company remained                      billion in 2024. This reflects broader macroeconomic dynamics and adjustments in dividend contributions
Responsible
Investments                         focused on selective capital allocation, taking into account            from portfolio companies, particularly in sectors sensitive to commodity and energy cycles. In line with
                                    growth potential, business resilience, and the ongoing                  this, economic value distributed also declined to Rp647 billion from Rp736 billion, primarily driven by
                                    dynamics of economic transition.                                        adjustments in dividend and tax payments in response to income levels. This reduction was measured and
                                                                                                            reflects disciplined capital allocation, as the Company continues to balance its obligations to stakeholders
                                    Saratoga’s portfolio spans several strategic sectors,                   while strengthening its financial position to maintain flexibility and support long-term growth.
                                    including energy, healthcare, consumer, and
                                    digital infrastructure. As the global investment                        Annual Direct Economic Value (in billion Rupiah)
                                    landscape evolves, the Company continues to
                                    observe opportunities in sectors that support                            Indicator                                                                         2023    2024    2025
                                    sustainable development, while maintaining a                             Direct Economic Value Generate
                                    disciplined investment approach grounded in
                                                                                                             Revenues*                                                                         2,820   3,864   2,878
                                    long term business fundamentals.
                                                                                                             Distributed Economic Value
                                    As an active investment company, Saratoga’s
                                                                                                             Operating Expenses
                                    financial performance is primarily driven by
                                    the performance of our portfolio companies                                Operating Expenses                                                               74      86      93
                                    rather than direct operating revenue. Income                              Other Operating Expenses                                                         21      10       11
                                    is derived mainly from dividend distributions                            Salaries, Wages, and Employee Welfare                                              148     146     139
                                    and divestment proceeds, and is influenced by
                                                                                                             Payments to Creditors
                                    market conditions and portfolio performance.
                                                                                                              Cash Dividends Payment                                                          1,014   298     200
                                    Within this context, cost discipline remains a key focus.
                                                                                                              Payment of Interest Expenses and Other Financing Expenses                        95      153     165
                                    In 2025, operating expenses were Rp233 billion against a
                                    target of Rp267 billion, or 13% below target. The operating              Payments to the Government, Payment of Corporate Income Tax and
                                                                                                                                                                                                62      42      36
                                    expense-to-NAV ratio improved to 0.39% from 0.43% in                     Other Taxes
                                    2024. [POJK F.2] [POJK F.3]                                               Investment in Community Development/ CID funding                                  1       1      3
                                    The company did not receive any financial contributions                  Total economic value distributed                                                  1,415   736     647
                                    from the government during the reporting period.                         Retained economic value                                                           1,405   3,128   2,231
                                    [GRI 201-4]
                                                                                                             *Revenue includes dividend income, interest income, and other financial income.

                                    Financial Performance Data (in billion Rupiah)
                                     Indicator                             2023         2024       2025

37                                   Additional Investment                  2,152       5,772      2,765

2025 Sustainability Report           Net Profit (Loss)                     (10,150)     3,290      7,319
PT Saratoga Investama Sedaya Tbk.    Investment                            49,008       55,546     60,658
Page 38
                                    Responsible and Sustainable Investing                                                          ESG Due Diligence [POJK E.3][POJK F.17][GRI 201-2]
                                                                                                                                   ESG considerations are integrated into Saratoga’s overall investment process. Sustainability
Driving Value                       As an investment company, Saratoga plays a role in allocating capital across various sectors   factors are assessed alongside financial, legal, and commercial factors to support long-term
Through                             that contribute to Indonesia’s economic growth. In carrying out this role, the Company         value and risk management.
Responsible                         considers financial factors, governance practices, as well as environmental and social
Investments                                                                                                                        At the opportunity stage, we review alignment with our investment strategy and conduct an
                                    aspects that are relevant to its investment activities and portfolio management.
                                                                                                                                   initial review of governance quality, regulatory exposure, and key environmental and social
                                    Saratoga’s investment approach emphasizes long-term value creation through disciplined         risks. As discussions advance, we engage with management to discuss risk management
                                    portfolio management and a comprehensive understanding of sector dynamics and                  systems, compliance readiness, operational resilience, and sustainability-related practices.
                                    associated risks.
                                                                                                                                   During the due diligence process, material ESG risks and opportunities are considered as
                                    In this context, ESG considerations are taken into account as part of the investment           part of the broader investment assessment. This includes reviewing governance structures,
                                    evaluation process and ongoing portfolio oversight.                                            environmental compliance, and social risk practices. Findings are incorporated into the
                                    The Company’s investment strategy also focuses on sectors with growth potential aligned        Investment Committee’s evaluation to support informed decision-making. Following
                                    with Indonesia’s evolving economic landscape. In line with this, Saratoga continues to         investment, we continue to engage with portfolio companies to support governance, monitor
                                    strengthen the integration of ESG considerations into its investment decision-making           risk management, and track sustainability integration over time.
                                    processes and portfolio management.
                                    Saratoga’s responsible investment philosophy is guided by several key approaches:              Investing in Impact [POJK F.26]
                                                                                                                                   Saratoga works closely with our portfolio companies to integrate sustainable practices that

                                                                                                                              drive long-term value. This partnership enhances business performance while scaling our
                                                                                                                                   collective environmental and social contributions.
                                    Active Stewardship

             Risk Management                  Long-Term Value Focus        Our portfolio is strategically aligned with Indonesia’s national priorities, specifically energy
                                    Saratoga actively                The Company                      Saratoga’s investment        transition, climate mitigation, digital connectivity, healthcare access, resource sustainability,
                                    engages with portfolio           considers various                approach is directed         and community development.
                                    companies to                     risk factors, including          toward sustainable
                                    encourage stronger               governance practices,            value creation through
                                    governance practices             environmental impacts,           disciplined capital
                                    and the effective                as well as regulatory            allocation and long-
                                    management of                    developments and                 term oriented portfolio
                                    relevant environmental           economic transition              management.
                                    and social issues.               trends that may
                                                                     influence investment
                                                                     performance.



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                                          Portfolio Impact Highlights

                                          For Our World,

                                                                                                            
                                                                                                                                     We champion companies that actively address critical environmental and societal challenges. By


                                          For Our Future,
Driving Value                                                                                                                        continuously aligning their operations with long-term sustainability objectives, these businesses
Through                                                                                                                              reinforce our mission to create enduring value. This dedication not only delivers financial growth but


                                          For Our Families
Responsible                                                                                                                          builds resilient communities and safeguards the future for generations to come.
Investments




                                    PT Alamtri Resources Indonesia Tbk (ADRO)               PT Adaro Andalan Indonesia Tbk (AADI)                     PT Merdeka Copper Gold Tbk (MDKA)                   PT Tower Bersama Infrastructure Tbk (TBIG)

                                    PT Alamtri Resources Indonesia Tbk (ADRO) stands        PT Adaro Andalan Indonesia Tbk (AADI) is a                PT Merdeka Copper Gold Tbk (MDKA) is a              PT Tower Bersama Infrastrukture Tbk (TBIG)
                                    as one of Indonesia’s premier diversified energy        foundational energy asset that supplies the               leading multi-asset mining company in Indonesia,    remains a critical pillar of Indonesia's digital
                                    and mining groups. Having successfully pivoted          reliable baseload power driving Indonesia’s               managing a world-class portfolio of gold,           economy, operating a massive network of
                                    from a coal-centric model, the Group now anchors        industrial expansion (SDG 7). Its operational             copper, and nickel. A defining milestone in 2025    over 24,300 telecommunication sites and
                                    a comprehensive ecosystem spanning renewable            scale and consistent financial performance                was the successful initial public offering of its   more than 42,700 tenants nationwide.
                                    energy, mineral downstreaming, and sustainable          deliver the steady returns that support                   subsidiary, PT Merdeka Gold Resources Tbk           To gain greater visibility of the risk and
                                    industrial infrastructure that underpins the nation's   Saratoga’s broader capital allocation strategy.           (EMAS), unlocking significant value for the Pani    opportunities presented by climate change,
                                    industrial advancement and a low-carbon future.                                                                   Gold Project in Gorontalo that is set to become
                                                                                            AADI pairs this strong operational execution                                                                  the Company conducted a climate scenario
                                                                                                                                                      one of Indonesia’s largest primary gold mines.
                                    Through its subsidiary, PT Alamtri Minerals Tbk         with stringent environmental and social                                                                       analysis in 2024 that aligned with the
                                                                                                                                                      Concurrently, MDKA maintained consistent
                                    (ADMR) the Group has firmly established itself in       governance. Guided by its vision to be "a                                                                     Task Force on Climate-related Financial
                                                                                                                                                      production across its Tujuh Bukit and Wetar
                                    the global clean-energy supply chain. ADRM has          Leading Indonesian Mining and Energy                                                                          Disclosures ("TCFD") recommendations.
                                                                                                                                                      operations, generating significant employment
                                    significantly expanded its processing capabilities,     Group" the company strictly implements                                                                        The Company continues to build upon the
                                                                                                                                                      and export revenue that directly strengthens the
                                    particularly in aluminum to meet soaring demand         Good Mining Practices, prioritizes post-                                                                      qualitative climate scenario analysis with
                                                                                                                                                      national economy.
                                    from the electric vehicle sector. ADRO is gradually     mining ecological restoration, and advances                                                                   quantification of the potential transition to its
                                    expanding its renewable footprint through               local community empowerment. With a firm                  MDKA reinforced its leadership in responsible and   business. These initiatives are supported by
                                    investments in renewable power plant technologies.      commitment to achieving Net Zero Emissions                ethical mining by receiving the 2025 Business       governance frameworks designed to ensure
                                    Its commitment to continual improvement is              by 2060 or sooner, AADI operates a critical               and Human Rights Award from the SETARA              transparency, accountability, and long-term
                                    evidenced by improved ESG governance, increased         national energy asset responsibly and                     Institute, as well as the Lestari Awards 2025 in    operational resilience.
                                    transparency, and the adoption of responsible           efficiently.                                              the Human Rights and Labor Standards category
                                    mining standards across its operations.                                                                           from KG Media. These recognitions validate
                                                                                                                                                      Merdeka’s systematic integration of UN Guiding
                                    Saratoga supports ADRO’s transformation strategy
                                                                                                                                                      Principles (UNGPs) and ESG standards into its
                                    and its commitment to achieving measurable,
                                                                                                                                                      core operations. Saratoga supports MDKA as a
                                    long-term impact through the energy transition,
                                                                                                                                                      portfolio with strong growth fundamentals and a
                                    responsible operations, and sustainable community
                                                                                                                                                      well-defined pathway toward sustainable mineral
                                    development. This commitment exemplifies a strong
                                                                                                                                                      development that aligns with Indonesia’s energy
                                    alignment with national priorities and international
                                                                                                                                                      transition and critical mineral strategy.
                                    sustainability objectives.
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2025 Sustainability Report
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                                          Portfolio Impact Highlights

                                          For Our World,

                                                                                                       
                                                                                                                                We champion companies that actively address critical environmental and societal challenges. By


                                          For Our Future,
Driving Value                                                                                                                   continuously aligning their operations with long-term sustainability objectives, these businesses
Through                                                                                                                         reinforce our mission to create enduring value. This dedication not only delivers financial growth but


                                          For Our Families
Responsible                                                                                                                     builds resilient communities and safeguards the future for generations to come.
Investments




                                    Digital Realty Bersama (formerly Bersama            Xurya Daya Indonesia                                             Forest Carbon                                         PT Samator Indo Gas Tbk (AGII)
                                    Digital Data Centres / BDDC)
                                                                                        Xurya is a leading renewable energy provider in Indonesia        Forest Carbon is a leading environmental asset        In 2025, the company aggressively
                                    Digital Realty Bersama (formerly BDDC) is           specializing in solar power (PLTS) solutions for commercial      developer in Southeast Asia, specializing in the      strengthened its production backbone,
                                    advancing Indonesia’s digital transformation by     and industrial (C&I) buildings nationwide. As of mid-2025,       restoration of critical peatland and rainforest       headlined by the strategic development
                                    delivering scalable, world-class infrastructure.    Xurya has completed more than 300 solar projects across          ecosystems. By 2025, the organization has             of its new facility in the Batang
                                    In March 2025, a strategic joint venture was        Indonesia with a total operating capacity exceeding 100 MW.      scaled its management portfolio to over 437,000       Integrated Industrial Estate (KITB). This
                                    formed between Bersama Digital Infrastructure       These projects have been delivered in collaboration with over    hectares of protected forest and marine areas. Its    expansion serves as a critical supply
                                    Asia and Digital Realty (NYSE: DLR), one of         170 local Engineering, Procurement, and Construction (EPC)       flagship initiative, the Sumatra Merang Peatland      hub for high-growth manufacturing
                                    the largest global providers of cloud- and          partners, reflecting a strong commitment to developing local     Project (SMPP), stands as a blueprint for high-       tenants and reinforces Samator’s
                                    carrier-neutral data centers. This partnership      capabilities and fostering regional economic participation.      integrity restoration, generating approximately 1.3   unmatched network density across the
                                    integrates local market expertise with the          The Company’s growing portfolio generates more than 193          million tonnes of verified carbon credits annually    archipelago.
                                    global PlatformDIGITAL®, significantly elevating    million kWh of clean electricity annually, contributing to a     while protecting a vital biodiversity corridor for    Beyond physical infrastructure,
                                    Indonesia’s position in the regional digital        reduction of approximately 172,000 tons of CO₂ emissions         the endangered Sumatran tiger.                        Samator has accelerated its digital
                                    economy.                                            per year. In addition, Xurya’s activities have supported         Forest Carbon differentiates itself through the use   transformation to optimize supply chain
                                                                                        the creation of more than 2,600 green jobs, reinforcing its
                                    Digital Realty Bersama owns and operates a                                                                           of advanced monitoring technologies, including        logistics, ensuring precise delivery
                                                                                        positive environmental and social impact.
                                    connected campus anchored by two strategic                                                                           AI-powered acoustic sensors and real-time             reliability for its diversified client base.
                                    assets: the JST1 (Jakarta Selatan Timur) in East    2025 marked a strategic milestone for Xurya by venturing into    satellite dashboards, to ensure the precision of      The company continues to elevate its
                                    Jakarta and JBT1 (Jakarta Barat Tangerang) in       the Off-Grid and Independent Power Producer (IPP) markets.       carbon measurement and forest protection. These       operational standards, implementing
                                    West Jakarta. To address the surging demand         This strategic move enables Xurya to serve C&I customers         initiatives have successfully safeguarded habitats    rigorous safety protocols and energy-
                                    for high-performance digital infrastructure, the    located in remote or underserved areas that are not              for 36 IUCN-threatened species and delivered          efficient technologies that align with
                                    company is aggressively scaling these facilities,   connected to the main PLN grid, significantly broadening its     tangible economic benefits to over 22,000             international ESG benchmarks. Saratoga
                                    with plans to expand JST1 to 32MW and JBT1 to       addressable market. At the same time, this expansion aligns      local community members through sustainable           supports Samator as an essential pillar
                                    30MW. Both sites serve as critical connectivity     closely with the Indonesian government’s long-term objective     livelihood programs.                                  of national infrastructure, safeguarding
                                    hubs, offering carrier-neutral access to over       to achieve 38 GW of renewable energy capacity by 2035,                                                                 healthcare resilience while powering
                                                                                                                                                         Saratoga supports Forest Carbon as a strategic
                                    100 network providers and global exchange           positioning Xurya as an important contributor to national                                                              the industrial growth that drives
                                                                                                                                                         partner in delivering high-quality, nature-based
                                    points. Saratoga supports Digital Realty            energy security and sustainability goals.                                                                              Indonesia’s economy.
                                                                                                                                                         climate solutions. Their proven model directly
                                    Bersama as a critical enabler of national digital   As a certified B-Corp, Xurya combines rapid operational          advances Indonesia’s FOLU Net Sink 2030 targets
                                    competitiveness, cybersecurity readiness, and       scaling with rigorous governance and social impact. Saratoga     and aligns with global demand for transparent,
                                    the sustainable growth of Indonesia’s AI-ready      invests in Xurya as a catalyst for Indonesia’s Just Energy       premium carbon credits that drive both climate
40                                  infrastructure.                                     Transition, driving both industrial decarbonization and          mitigation and ecological preservation.
                                                                                        equitable energy access across the archipelago.
2025 Sustainability Report
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Page 41
                                      Portfolio Impact Highlights

                                      For Our World,

                                                                                                            
                                                                                                                          We champion companies that address critical environmental and societal challenges. By continuously


                                      For Our Future,
Driving Value                                                                                                             aligning their operations with long-term sustainability objectives, these businesses reinforce our
Through                                                                                                                   mission to create enduring value. This dedication not only delivers financial growth but builds resilient


                                      For Our Families
Responsible                                                                                                               communities and safeguards the future for generations to come.
Investments




                                    Brawijaya Healthcare                                                    PT Mitra Pinasthika Mustika Tbk (MPMX)

                                    Brawijaya Hospital Group has solidified its position as a premier       MPM is a leading consumer automotive and mobility
                                    general healthcare provider in Indonesia. Evolving from a single        solutions group with a strong presence across
                                    facility into a robust network of six hospitals and one clinic, the     Indonesia, operating through integrated distribution,
                                    Group has demonstrated consistent growth while maintaining a            retail, and mobility services. The Group maintains a
                                    steadfast commitment to clinical excellence and patient-centered        dominant position as the primary Honda motorcycle
                                    care.                                                                   distributor in East Java and NTT, supported by a
                                                                                                            diversified portfolio that addresses mobility needs
                                    A highlight of 2025 was the launch of Brawijaya Hospital Taman
                                                                                                            across the ecosystem. For Saratoga, MPM represents
                                    Mini in East Jakarta. Strategically designed under a Transit-Oriented
                                                                                                            a core portfolio company with a resilient operating
                                    Development (TOD) framework, this 100-bed general hospital
                                                                                                            model, consistent cash generation, and long-term
                                    integrates seamless accessibility via the Jakarta–Bogor LRT and
                                                                                                            relevance within Indonesia’s mobility sector.
                                    Jagorawi Toll Road. The facility addresses critical regional demand
                                    through specialized Centers of Excellence focused on Trauma Care,       MPM creates value through disciplined operations
                                    Degenerative Care, and Mother & Child Health, ensuring high-            and a responsible approach to growth. Digital
                                    standard clinical outcomes for the community.                           integration across its value chain supports
                                                                                                            efficient access to financing, optimized asset
                                    Brawijaya differentiates itself through high-acuity specialization,
                                                                                                            management, and improved operational control,
                                    anchored by its Centers of Excellence, including BraveHeart
                                                                                                            while environmental impacts are mitigated through
                                    at Brawijaya Saharjo, which delivers advanced cardiovascular
                                                                                                            initiatives to improve energy and fuel efficiency,
                                    care, and the Benih IVF Center at Brawijaya Antasari, a leader
                                                                                                            strengthen waste management, and gradually
                                    in comprehensive fertility treatments. This dedication to quality
                                                                                                            reduce emissions. In parallel, the Group advances
                                    service was validated by the Rumah Sakit Umum Pilihan HaiBunda
                                                                                                            social impact through literacy education, MSME
                                    2025 award, affirming its reputation for superior patient care.
                                                                                                            dvelopment, road safety awareness and education,
                                    Saratoga investments in Brawijaya Healthcare signify a shared           and broader community empowerment initiatives
                                    commitment to strengthening the national healthcare ecosystem.          that contribute to improved quality of life. Together,
                                    By scaling modern infrastructure and specialized services, Brawijaya    these elements reinforce MPM’s position as a
                                    is actively improving public health outcomes and contributing to        platform for inclusive and responsible mobility.
                                    the broader well-being of the communities it serves.

41
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                                    Aligning Business Strategies
                                    with Responsible Investment
Driving Value
Through                             Integrating ESG considerations into business
Responsible                         strategies facilitates long-term value
Investments                         creation, risk management, and sustainable
                                    development. Saratoga remains dedicated to
                                    aligning investment decisions with national                                                            17                      01
                                    priorities, global sustainability standards, and
                                                                                                                     16                                                             02
                                    the changing expectations of stakeholders.                                                             Partnership
                                                                                                                                             for the
                                                                                                                                                                No
                                                                                                                                                              Poverty
                                                                                                                            Peace,
                                    By maintaining transparency, setting                                                    Justice,
                                                                                                                           & strong
                                                                                                                                              Goal                              Zero
                                                                                                                                                                               Hunger

                                    long-term objectives, and integrating ESG                    15                       Institution
                                                                                                                                                                                                          03
                                    principles at every stage of the investment                              Life
                                                                                                           on Land
                                                                                                                                                                                        Good Health
                                                                                                                                                                                        & Well Being

                                    process, we ensure that our portfolio
                                    significantly contributes to Indonesia’s           14           Life                                                                                            Quality
                                                                                                                                                                                                                   04
                                                                                                   Below
                                    equitable and resilient growth future.                         Water
                                                                                                                                                                                                   Education




                                    In line with this commitment, we continue to                 Climate                                                                                               Gender
                                                                                       13        Action                                                                                                Equality
                                                                                                                                                                                                                       05
                                    incorporate sustainability considerations into
                                    our general investment review process. This                       Respon-                                                                                   Clean
                                                                                                                                                                                                Water
                                    perspective allows us to understand how our                         sible
                                                                                                      Consum-                                                                                & Sanitation
                                                                                                       ption
                                    various portfolio and investment                        12                                                                                                                    06
                                                                                                                Sustainable                                                         Affordable
                                    opportunities may align with the United                                      Cities and
                                                                                                                Communities
                                                                                                                                                                                    and Clean
                                                                                                                                                                                      Energy
                                    Nations Sustainable Development Goals                                  11
                                                                                                                                    Reduced
                                                                                                                                                                     Decent
                                                                                                                                                                    Work and
                                                                                                                                  Inequalities       Industry,
                                                                                                                                                                    Economic                  07
                                    (SDGs), whether through direct impact or as                                                                    Innovation,
                                                                                                                                                  Infrastructure
                                                                                                                                                                     Growth


                                    part of our broader portfolio strategy.                                                      10                                      08
                                                                                                                                                     09




42
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Catalyzing
Change for
Environmental
Stewardship




                                                        ↗   “Saratoga recognizes the
                                                            importance of environmental
                                                            stewardship and continues to
                                                            support portfolio companies in
                                                            enhancing their sustainability
                                                            practices.”



                                    Catalyzing Change
43
                                    for Environmental
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
                                    Stewardship
Page 44
                                    At Saratoga, our commitment         2025 ENVIRONMENTAL PERFORMANCE AT A GLANCE
                                    to environmental stewardship
                                    informs both our strategic
                                                                            Scope 1 & 2         Scope 3               Emission
Catalyzing                          direction and our day-to-day                               emissions              intensity
Change for                          operations. We remain focused            emissions
                                                                                            (Business Travel)   (Scope 1 & 2 emissions)
Environmental                       on reducing our environmental
Stewardship                         footprint through responsible
                                    policies, purposeful initiatives,
                                    and investments that contribute
                                    to a more sustainable future.
                                    By integrating sustainability


                                                                          95.71             19.03                  0.03
                                    considerations into our decision-
                                    making processes, we strive
                                    to create long-term value for
                                    our stakeholders, today and for
                                                                            TonCO2eq           TonCO2eq              TonCO2eq/
                                    generations to come.
                                                                                                                    Billion Rupiah


                                                                            Electricity        Energy                  Energy
                                                                              Usage          Consumption              Intensity




                                                                        95,834 538.99                              0.19
                                                                               kWh                 GJ             GJ/Billion Rupiah




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                                    Environmental Initiatives [POJK F.5]
Catalyzing                          In 2025, Saratoga continued to strengthen our                                   Green Office Movement
Change for                          environmental management efforts through various                                We continued to optimize energy and resource efficiency throughout 2025.
Environmental                       initiatives at both the operational and investment levels.
Stewardship                                                                                                         • Automated lighting controls with motion sensors to conserve energy
                                    Within the office environment, we implemented more
                                                                                                                    • Improved air-conditioning settings for optimal efficiency
                                    responsible operational practices while encouraging
                                                                                                                    • Digital workflows helped reduce electricity usage and paper consumption
                                    employee participation in environmental initiatives.
                                                                                                                    • Sensor-based faucets installed promoting water efficiency. [POJK F.8]
                                    As an investment company, Saratoga also closely
                                                                                                                    To support improved waste management practices, the building where Saratoga’s office
                                    monitors developments in sectors related to Indonesia’s
                                                                                                                    is located has implemented a waste separation system starting in early 2025. This system
                                    transition toward a low-carbon economy. This approach
                                                                                                                    facilitates the separation of recyclable and non‑recyclable waste, contributing to more
                                    reflects the Company’s commitment to maintaining
                                                                                                                    effective recycling processes and supporting broader efforts to reduce landfill disposal while
                                    responsible operational practices while considering
                                                                                                                    encouraging responsible waste practices among building occupants.
                                    evolving sustainability dynamics in the management of our                       [POJK F.13] [POJK F.14] [POJK F.15]
                                    investment portfolio.



                                                                                                      OPERATIONAL EFFICIENCY &                                      SUSTAINABLE WORKSPACE DESIGN
                                                                                                       RESOURCE MANAGEMENT
                                                                                                                                                                             Circular Economy
                                                                                                                                                                                 Furniture




                                                                                                                                                              Office furniture utilizes innovative
                                                                                                                                                              materials like recycled coffee
                                                                                                                                                              grounds and mycelium


                                                                                                                                                                                        Low-Impact
                                                                                                                            Clean Air &                                                 Material Sourcing
                                                                                                                            Digital Workflows                                            Deliberate material
                                                                                                                            HEPA filters ensure                                          choices reflect a
                                                                                                                            health while digital                                        commitment to a circular,
45                                                                        Smart Energy &                                    accounting                                                  waste-reducing economy
                                                                          Water Controls                                    eliminates paper                                            [POJK F.5]
2025 Sustainability Report                                                Motion-sensor LED lighting and sensor             dependency
PT Saratoga Investama Sedaya Tbk.                                         based faucets minimize daily resource waste
Page 46
                                    Employee Engagement for Climate Action                           Measuring and Managing Our Greenhouse Gas Emissions
                                                                                                     [GRI 305-1] [GRI 305-2] [GRI 305-3]
                                    We believe meaningful environmental change starts with
                                    daily habits. Saratoga recognizes that lasting impact requires   Saratoga measures our greenhouse gas emissions in accordance with the GHG Protocol, The
Catalyzing                                                                                           Company applies the operational control approach for Scope 1 and Scope 2 emissions and uses
Change for                          collective participation. Throughout 2025, we empower
Environmental                       employees to adopt sustainable habits through:                   2022 as our baseline year to monitor performance over time.
Stewardship                         • Awareness campaigns and internal reminders on sustainable      In 2025, Scope 1 and Scope 2 emissions increased compared to the baseline, mainly due to our
                                      practices                                                      move to a larger office, which resulted in higher electricity consumption. As this change affects
                                    • Promotes environmentally responsible behavior both in the      comparability with the baseline year, we will review whether an updated baseline is needed to
                                      workplace and at home.                                         ensure more accurate tracking going forward.
                                    • Encouragement of mindful daily habits: reducing energy use,
                                      minimizing waste and conserving water



                                                                                                           GHG EMISSION CALCULATION
                                                                                                           In FY 2025, Saratoga continued to enhance the accuracy and coverage of our GHG emissions reporting,
                                                                                                           reinforcing our commitment to transparent and accountable environmental management. We are progressively
                                                                                                           adopting a more comprehensive approach across all emission scopes to better reflect our operational and
                                                                                                           investment footprint.

                                                                                                                                       SCOPE 1
                                                                                                                                                             >          SCOPE 2
                                                                                                                                                                                             >              SCOPE 3

                                                                                                                                  Direct Emissions                  Indirect Emissions                   Value Chain Emissions
                                                                                                                                  Scope 1 emissions                 from Electricity                      B
                                                                                                                                                                                                         ● usiness Travel:
                                                                                                                                  primarily result from             Scope 2 emissions are                Includes emissions from
                                                                                                                                  fuel consumption in               generated from electricity           air travel, lodging, and
                                                                                                                                  company-operated                  use at our offices.                  rail transport.
                                                                                                                                  vehicles. Data is                 These are calculated
                                                                                                                                  tracked throughout                using actual electricity
                                                                                                                                  the year and converted            consumption data and
                                                                                                                                  into Ton CO2 eq using             Indonesia's national grid
                                                                                                                                  standardized emission             emission factor (PLN),
                                                                                                                                  factors to ensure                 enabling consistent
                                                                                                                                  consistency and                   annual performance
                                                                                                                                  traceability.                     comparisons.

46
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                                    GHG Emissions Performance                                                                                                                           Energy Management
                                    Our three-year data comparison provides a clearer view of performance trends in line with GRI reporting practices.                                  In 2025, Saratoga focused on energy efficiency by managing fuel
                                    This baseline remained the foundation for assessing improvements in our 2025 emissions performance and                                              and electricity consumption across its operations. Our total energy
Catalyzing
Change for                          identifying areas where stronger action is needed. [GRI 305-5]                                                                                      consumption for the year comprised electricity sourced from the national
Environmental                       Scope 1 and Scope 2 emissions from our internal operations remained comparatively small, supported by the                                           grid and fuel for operational mobility needs.
Stewardship                         energy-efficient systems and resource-saving features embedded in our new office. In 2025, combined Scope 1 and                                     During the reporting year, Saratoga recorded an overall energy
                                    Scope 2 emissions totaled 95.71 TonCO₂eq, The increase in emissions was primarily driven by our relocation to a                                     consumption of 538.99 GJ, Energy consumption increased mainly due to
                                    larger office to accommodate operational expansion.                                                                                                 our move to a larger office to support business expansion, which resulted
                                    We continued to encourage environmentally conscious practices among employees by promoting small, practical                                         in higher electricity usage compared to the prior year. While the new
                                    steps that contribute to reducing emissions and using resources more efficiently. This included supporting the                                      premises incorporate more energy-efficient features, the overall increase
                                    gradual adoption of greener mobility options such as electric vehicles, while also fostering awareness around                                       reflects the expanded floor area and occupancy levels.
                                    everyday habits like conserving energy, minimizing waste, and using water responsibly. [POJK F.12]
                                                                                                                                                                                        Energy Consumption [POJK F.6]

                                    GHG Emissions Performance [GRI 305-1][GRI 305-2][GRI 305-3][GRI 305-4][POJK F.11][POJK F.12]                                                         Description                   2023            2024     2025           Unit
                                                                                                                                                                                         Fuel                           144.11         166.66   193.99          GJ
                                     Indicator                                                2023                   2024                  2025                      Unit
                                     Scope 1 - Mobile Combustion                                8.98                  10.57                 12.33                 TonCO2eq
                                                                                                                                                                                         Electricity Usage             280.61          265.12   345.00          GJ

                                     Scope 2 - electricity consumption                          67.81                 64.07                 83.38                 TonCO2eq               Total Energy
                                                                                                                                                                                                                       424.71          431.78   538.99          GJ
                                                                                                                                                                                         Consumption
                                     Total GHG Emission (Scope 1 & 2)                          76.79                  74.64                 95.71                 TonCO2eq
                                                                                                                                                                                         Energy intensity               0.15            0.11     0.19    GJ/Billion Rupiah
                                     GHG emissions intensity                                    0.03                   0.02                 0.03           TonCO2eq/Billion Rupiah
                                                                                                                                                                                         Note: Gasoline = 0.0346 GJ/Liter (IPCC GHG Protocol)
                                     Business Travel                                           126.23                 69.08                 19.03                 TonCO2eq
                                     * Scope 3 Category 15 (Investments) was not disclosed quantitatively in 2025 due to the unavailability of relevant emissions data at the time of
                                     reporting.


                                    In addition, as Saratoga operates within a high-rise office building, the use and management of ozone-depleting
                                    substances (ODS) fall under the responsibility of the building management. As such, ODS consumption is not
                                    directly applicable to our operational boundary. We continue to monitor other relevant emission sources within our
                                    activities and areas of direct control as part of our environmental management approach. [GRI 305-6]




47
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                                    Biodiversity
                                    Saratoga’s office operations are located in Jakarta,
                                    an urban setting that is geographically distant from
Catalyzing
Change for                          protected or ecologically sensitive areas. As a result,
Environmental                       our day-to-day activities do not directly interact with
Stewardship                         conservation zones or natural habitats. Biodiversity
                                    considerations are therefore addressed primarily
                                    through our broader sustainability strategy.

                                    Investing in Nature to Preserve Biodiversity
                                    [POJK F.9] [POJK F.10]
                                    Saratoga supports biodiversity through our investment
                                    in Forest Carbon, an environmental project developer
                                    focused on forests, peatlands, and coastal ecosystems
                                    restoration in Southeast Asia. These activities
                                    contribute to habitat conservation, biodiversity
                                    protection, and ecosystem services such as water
                                    regulation and climate resilience.
                                    Through this investment, Saratoga supports nature-
                                    based solutions and community-inclusive projects.
                                    This approach reflects our commitment to long-term
                                    value creation through investments that deliver both
                                    environmental impact and sustainable returns.


                                                                                              Green Leader 2025:
                                                                                              Empowering Local Change Agents through Green Leader 2025
                                                                                              The Green Leader program, first launched in 2015, continues to serve as a platform for cultivating grassroots environmental leadership



                                        100+                             437K
                                                                                              across Indonesia. By 2025, the program had successfully engaged over 654 environmental champions from diverse backgrounds and
                                                                                              professions, ranging from teachers, researchers, community leaders, entrepreneurs, to students. These leaders have carried out locally rooted
                                                                                              environmental initiatives, with an estimated outreach of over 17,000 individuals across 29 provinces. The program has become a unifying
                                                                                              force for environmental action, embracing diversity and collaboration to inspire change on the ground.
                                       trigger species have           hectares of protected   The 11th Green Leader batch in 2025 welcomed 44 participants aged 20 to 65 years, representing 15 provinces including West Java, South
                                     returned and protected             forest and marine     Kalimantan, Jakarta, Papua, Yogyakarta, and Maluku. Participants came from a range of professional fields such as school principals, waste
                                      in their natural habitat              ecosystem         managers, environmental activists, students, and facilitators. The program was conducted over several phases, including proposal selection,
                                                                                              recruitment, a multi-day training camp, and post-program coaching. The 2025 program reflects Saratoga’s ongoing support for capacity
                                                                                              building, community resilience, and environmental stewardship at the grassroots level.
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                                                          Climate Resilience Investment
                                                          [POJK F.7] [GRI 305-4] [GRI 305-5]
Catalyzing
Change for
Environmental                                             In 2025, Saratoga continued to strengthen our role in building climate resilience by directing capital toward
Stewardship                                               solutions that address environmental risks and enable sustainable economic development. Our investment
                                                          approach prioritizes sectors and projects that contribute to emissions reduction, protect natural ecosystems, and
                                                          support Indonesia’s transition toward a low-carbon future.



                                    Scaling Clean Energy and Green Jobs with Xurya Daya Indonesia (Xurya)                         Advancing Climate Resilience
                                    Saratoga’s investment in Xurya reflects our commitment to enhancing climate resilience        Through Alamtri’s Green Transformation
                                    by accelerating the adoption of renewable energy in Indonesia. Xurya’s innovative             The Alamtri Group supports the Indonesian
                                    zero-capex rooftop solar model enables commercial and industrial clients to transition        government’s commitment to reduce greenhouse
                                    to clean energy with minimal upfront cost, mitigating exposure to energy price volatility     gas (GHG) emissions, including measures to achieve
                                    and carbon-related risks.                                                                     Net Zero Emission (NZE) in 2060 or earlier through
                                    As of 2025, Xurya has successfully operated 257 solar PV installations, generated over        various measures. The Group has calculated
                                    334.3 million kWh of green electricity, prevented 298.9 million kg of CO₂ emissions, and      the GHG emissions produced by its operational
                                    contributed to the creation of 17,600 green jobs. These achievements reinforce the            activities (scope 1 and scope 2) and continues
                                    resilience of our investment portfolio while contributing meaningfully to national and        to conduct various GHG emission reduction /
                                    global sustainability goals.                                                                  sequestration measures.
                                    Xurya is scaling further by entering new markets in 2025. It is expanding into off-grid       These measures are in alignment with the Group’s
                                    commercial & industrial (C&I) and independent power producer (IPP) solar markets,             internal transition target for 2030. The target will be
                                    which underscores its ambition to bring clean energy to a broader range of customers          achieved by expanding the business in areas that
                                    and geographies.                                                                              support Indonesia’s green economic ecosystem,
                                                                                                                                  including the development of an aluminum smelter,
                                    To strengthen transparency and support national sustainability goals, Xurya has also          exploring opportunities in various green mineral
                                    pursued Renewable Energy Certification (REC) for its solar assets. As of the most recent      products, growing our renewable energy business
                                    report, 25,000 MWh of its rooftop solar generation is REC-registered, helping validate        and expanding the markets for metallurgical coal,
                                    its contribution to clean energy growth in Indonesia.                                         which is essential material for steel production.




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                                    Supporting Climate Resilience Through Critical Minerals
                                    Saratoga’s investment in PT Merdeka Copper Gold Tbk
                                    (MDKA) reflects its participation in the development of critical
Catalyzing                          minerals that support the global energy transition. As demand
Change for                          for materials used in electric vehicle batteries continues to
Environmental
Stewardship                         grow, MDKA is expanding its downstream capabilities through
                                    its subsidiary, PT Merdeka Battery Materials Tbk (MBMA).
                                    Key initiatives include the operation of PT ESG New Energy
                                    Material and the ongoing development of the PT Sulawesi
                                    Nickel Cobalt (SLNC) facility, both of which contribute to the
                                    production of mixed hydroxide precipitate (MHP), an important
                                    intermediate material in battery manufacturing.
                                    In addition, MDKA has established the AIM plant to process
                                    mining byproducts into sulfuric acid and steam, which are
                                    then used in the processing of nickel and cobalt materials. This
                                    integrated approach helps support a more efficient processing
                                    ecosystem while reducing waste from mining operations.




50
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                                    Environmental Compliance [POJK F.16]
                                                                                                      Zero
                                                                                                             Environmental Complaints in 2025
                                                                                                             No environmental complaints were received during
                                                                                                             the reporting period, reflecting our consistent focus on
Catalyzing                          In 2025, we continued to prioritize transparent and responsible          compliance and proactive stewardship.
Change for                          environmental management. Our commitment to proactive
Environmental                       stewardship is reflected in our compliance record.
Stewardship




                                                                            OUR COMMITMENT
                                                                            TO THE PLANET
                                                                            "Environmental stewardship is not just
                                                                            a responsibility—it's an opportunity
                                                                            to create lasting positive impact.
                                                                            Through responsible operations,
                                                                            strategic investments in clean energy
                                                                            and conservation, and collaboration
                                                                            with our portfolio companies, Saratoga
                                                                            is committed to driving Indonesia's
                                                                            transition to a sustainable, low-carbon
                                                                            future. Together, we are building
                                                                            resilience for our planet and prosperity
51
                                                                            for generations to come."
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Page 52
Investing in
Our People




                                                   ↗ “At Saratoga, our people are
                                                     at the heart of sustainable
                                                         value creation.”




52
                                    Investing in
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                                    Our People
Page 53
                                    Saratoga believes that empowering people is essential to driving
                                    long-term success and sustainable impact. We invest in developing
                                    an inclusive, capable, and healthy workforce through fair employment
Investing in                        practices, competitive compensation, ongoing learning opportunities,
Our People                          and comprehensive well-being support.
                                    These commitments underpin our approach to social responsibility and
                                    are translated into four key areas, such as:
                                    1. Our People
                                    2. Employee Engagement and Equal Opportunity
                                    3. Supporting Workforce Excellence
                                    4. Advancing Health Initiatives


                                    Our People In Number
                                                                                                                 Employee Engagement and Equal Opportunity [POJK F.18][POJK F.19]
                                                                                                                 Saratoga is committed to creating a workplace where all          We also value age diversity as a strength. While most of our
                                                                                                                 employees feel respected, valued, and able to thrive. Our        employees are within the productive age range of 30 to 50,

                                      47.76%                           67                     ZERO
                                                                                                                 Company Regulation, which complies with prevailing laws          we actively create opportunities for individuals beyond this
                                                                                                                 and has been ratified by the relevant authorities, governs       range, fostering a dynamic and experienced team. Moreover,
                                                                                                                 employee rights and responsibilities, ensuring fairness          we ensure equal rights for all employees, whether temporary
                                       of all employees          Total Number of            Report of Sexual
                                          are female                Employee                                     and transparency in all employment practices. We uphold          or full-time, reinforcing an inclusive and fair workplace.
                                                               (as of 31 December 2025)
                                                                                              Harassment
                                                                                                                 strong principles of diversity and inclusion across gender,      Our commitment to equitable recruitment extends beyond
                                                                                                                 age, ethnicity, and cultural backgrounds, guided by our          Saratoga to our portfolio companies. We strictly uphold
                                                                                                                 People Policy that reinforce non-discrimination and equal        compliant and ethical recruitment practices across all
                                                                                                                 opportunity. Recruitment practices are transparent and           operations, explicitly prohibiting child or forced labor. This

                                                                                             100%
                                                                                                                 merit-based, free from discrimination on gender, ethnicity,

                                        15.59                      ZERO
                                                                                                                                                                                  principle is fundamental to our values and is enforced
                                                                                                                 race, religion, or political views.                              rigorously across our business network.
                                                                                              employees          Our commitment to equitable recruitment extends beyond           During the year, 5 new employees joined Saratoga and 3
                                                                                          received performance   Saratoga to our portfolio companies. We strictly uphold          departed, resulting in a turnover rate of 4.48%. This turn over
                                      Average Hours of              Report of                evaluations and
                                     Training per Worker          discrimination                                 compliant and ethical recruitment practices across all           rate is drived by not suitable for the field of work.
                                                                                                appraisals
                                                                                                                 operations, explicitly prohibiting child or forced labor. This
                                                                                                                 principle is fundamental to our values and is enforced           As stated in the Company’s People Policy, Saratoga
                                                                                                                                                                                  respects employees’ rights to freedom of association in

                                                   “Satisfied”
                                                                                                                 rigorously across our business network.
                                                                                                                                                                                  accordance with applicable labor regulations. Employees
                                                                                                                 In 2025, women represented 47.76% of our 67 employees,           are free to form or join worker organizations of their choice
                                                                                                                 with one in three directors on the Board being female and
53                                          with the management and facilities provided by Saratoga              achieving near gender parity at senior management levels.
                                                                                                                                                                                  and to express their views regarding working conditions,
                                                                                                                                                                                  including wages and working hours. The Company supports
2025 Sustainability Report                                                                                       Age diversity is also central to our workforce composition,
PT Saratoga Investama Sedaya Tbk.
                                                                                                                                                                                  open communication and constructive dialogue between
                                                                                                                 with equitable access to growth opportunities for employees      management and employees. [GRI 2-30]
                                                                                                                 across different age groups.
Page 54
Investing in
Our People                          Employees Distribution Based on Employment Type [GRI 2-7]
                                                                                                                                                   Age            Entry-level             Mid-level       Senior-level    Executive-level               2025
                                             Employee                        2023                      2024                     2025             Range
                                             Category                                                                                            (years)         Male    Female       Male     Female     Male   Female   Male      Female        Male    Female
                                                                      Male       Female        Male       Female         Male       Female
                                     Permanent employees                32           29          30           32          34           30          18-24          0            0          0       0        0       0        0         0            0               0

                                     Temporary employees                 1           2            1           2            1            2          25-34          4            4          1       1        0        1       0         0            5               6

                                     Total                              33           31          31           34          35           32          35-44          3            7          5       2        4       3        1         0            13              12
                                                                                                                                                   45-54          4            1          1       2        4       3        1         0            10              6
                                                                                                                                                    >55           1            1          0       2        6       4        0         1            7               8
                                    Employees Distribution Based on Employment Type [GRI 2-7]
                                             Employee                        2023                      2024                     2025
                                             Category                 Male       Female         Male       Female        Male       Female     Employees Distribution                         Workers Who are not Direct Employees
                                                                                                                                               Based on Position Level                        [GRI 2-8]
                                     Director
                                     < 30 Years old                      0           0            0            0           0            0      Position Level           Male       Female      Outsourced Employees         2023          2024            2025
                                     30-50 Years old                     2           0            2            0           2            0      Entry-level               12          13        Male                             8            9             10
                                     >50 Years old                       0            1           0            1           0            1      Mid-level                 7           7
                                     Manager and Supervisor                                                                                    Senior-level              14          11        Female                           0            1                 1
                                     < 30 Years old                      1            1           0            2           0            0      Executive-level           2           1
                                     30-50 Years old                    13           9            13           9           15           9      Total employees           35          32        Total                            8            10            11
                                     >50 Years old                       5            7           6            8           6            9
                                     Staff and Non-Staff
                                     < 30 Years old                      2            2           2            2           4            2
                                     30-50 Years old                     8           9            5           10           4            9
                                     >50 Years old                       2            2           3            2           4            2
                                     Total                              33           31           31          34           35          32


                                    Note :●
                                    Employee data is reported using head count to represent the total number of employees, including full-
                                    time and part-time staff.
                                    ● mployee numbers fluctuated due to restructuring and project-specific needs, with increased staffing to
                                     E
54                                   support key business growth areas.

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Page 55
                                    New employee hires and employee turnover [GRI 401-1]
                                    New Employees
Investing in
Our People                           Employee                                                 2023                             2024                              2025
                                     Category                                         Male           Female            Male           Female            Male            Female
                                     < 30 Years old                                     2                0                0               4                2                1
                                     30-50 Years old                                    3                2                0               2                2               0
                                     >50 Years old                                      0                0                2               0                0               0
                                     Total                                              5                2                2               6                4                1


                                    New Employees Rate
                                     Employee                                                 2023                             2024                              2025
                                     Category                                         Male           Female            Male           Female            Male            Female
                                     < 30 Years old                                    67%              0%               0%             100%             50%              50%
                                     30-50 Years old                                   13%              11%              0%             10.53%           9.52%             0%
                                     >50 Years old                                      0%              0%              22%              0%               0%               0%


                                    Employee Turnover
                                     Employee                                                 2023                             2024                              2025
                                     Category                                         Male           Female            Male           Female            Male            Female
                                     < 30 Years old                                      1               0                0               1                0               2
                                     30-50 Years old                                    0                0                3               2                0                1
                                     >50 Years old                                      0                1                1               0                0               0
                                     Total                                               1               1                4               3                0               3


                                    Employee Turnover Rate
                                     Employee                                                 2023                             2024                              2025
                                     Category                                         Male           Female            Male           Female            Male            Female
                                     < 30 Years old                                    33%              0%               0%              25%              0%             100%
                                     30-50 Years old                                    0%              0%              15%             10.53%            0%             5.56%
55                                   >50 Years old                                      0%              10%              11%             0%               0%               0%
2025 Sustainability Report
                                    Note: During the reporting period, the total number and rate of new employee hires and turnover, categorized by age group and gender, are
PT Saratoga Investama Sedaya Tbk.
                                    reported exclusively for Jakarta, as it is the sole operational region and location of the Company headquarters.
Page 56
                                    Supporting Workforce Excellence [GRI 404-1][GRI 404-2][POJK F.22]
Investing in                                                                                       Employee Compensation and Benefit* [GRI 401-2]                             Continuous learning is integral to Saratoga’s approach
                                    Saratoga maintains a compensation framework that is
Our People                                                                                                                                                                    to nurturing talent and strengthening organizational
                                    competitive, equitable, and aligned with industry standards.                                         Permanent          Temporary         capabilities. Managers are required to participate
                                    Our Jakarta entry-level wage of Rp6,032,000 exceeds the                                              Employee           Employee          in at least two training sessions annually, while the
                                    regional minimum by 11.77%, reflecting our commitment to
                                                                                                   Basic Salary                                √                  √           Human Resources team proactively identifies new
                                    fair and responsible remuneration. Salaries and benefits are
                                                                                                                                               √                  √
                                                                                                                                                                              development opportunities to meet evolving business
                                    reviewed annually based on performance and merit. We           Annual Bonus
                                                                                                                                                                              and sustainability needs.
                                    maintain a gender-equal pay structure with a 1:1 wage ratio    Meals Facilities                            √                  √
                                    between male and female employees at the same level.                                                                                      In 2025, employees completed an average of 15.59 hours
                                                                                                   Transportation Allowance*                   √
                                    [POJK F.20][GRI 405-2]                                                                                                                    of training, and managerial staff participated in targeted
                                                                                                   Overtime Allowance*                         √                              leadership programs to build critical competencies and
                                    Our benefits framework includes annual bonuses, meal and
                                                                                                   Leave Allowance*                            √                              enhance organizational resilience.:
                                    transportation allowances, overtime pay, and long-service
                                    rewards. Additional programs, such as vehicle ownership        Religious Holiday Allowance                 √                  √           Performance evaluations play an essential role in aligning
                                    support, demonstrate our commitment to strengthening           Marriage Allowance                          √                  √           individual growth with organizational goals. In 2025, 100%
                                    employee financial well-being.                                                                                                            of employees received annual performance evaluations,
                                                                                                   Bereavement Money                           √                  √
                                                                                                                                                                              which include KPI assessments and, for staff-level
                                    Saratoga also ensures long-term security for employees         Special Allowance/Aid                       √                  √           and above positions, 360-degree feedback involving
                                    through participation in BPJS Ketenagakerjaan (Jamsostek),
                                                                                                   Health Facilities*                          √                  √           supervisors, peers, subordinates, and self-assessments.
                                    covering old-age and pension benefits. Our Company
                                                                                                                                               √                  √
                                                                                                                                                                              These evaluations inform decisions on promotions,
                                    contributes 3.7% to the old-age security program and 2% to     BPJS Health Program
                                                                                                                                                                              compensation, training, and job rotations, ensuring clarity,
                                    pension security, complemented by employee contributions       BPJS Employment program                     √                  √
                                                                                                                                                                              accountability, and a structured pathway for career
                                    of 2% and 1%, respectively. [GRI 201-3]                        Long Service Pay*                           √                              advancement. [GRI 404-3]
                                    Furthermore, we provide an additional employee pension         Vehicle Ownership Program*                  √
                                    fund, which is recorded in the Consolidated Financial
                                                                                                   Benefits given vary based on work function/position/level/ division/term
                                    Statement. These measures underscore our commitment to         of service in accordance with Company policy
                                    supporting employees in planning for a secure future with
                                    long-term financial stability.




56
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Page 57
                                                                                                      Average                              Average                            Average
                                                                             Number                                Number                              Number
                                                                                                      Hours of                             Hours of                           Hours of
                                                                            of workers     Training               of workers   Training               of workers   Training
                                                                                                      Training                             Training                           Training
Investing in                                                                receiving       Hours                 receiving     Hours                 receiving     Hours
                                                   Description                                          per                                  per                                per
Our People                                                                   training                              training                            training
                                                                                                      Worker                               Worker                             Worker

                                                                                             2023                               2024                                 2025

                                     Total                                      56            790         14.11       65        643.50       9.90         33         514.50     15.59

                                     Based on Gender

                                     Male                                        31           383         12.35       31         214         6.90         13         148.50     11.42

                                     Female                                     25            407         16.28       34        429.50       12.63        20          366       18.30

                                     Based on Job Title

                                     Director and Senior Management             24           276.50       11.52       32         262         8.19         15          132       8.80

                                     Manager and Supervisor                      11           183         16.64       13        105.50       8.12         6           80        13.33

                                     Staff and Non- Staff                        21          330.50       15.74       20         276         13.80        12         302.50     25.21




                                    Saratoga also maintains a culture of trust and transparency through
                                    secure and confidential grievance mechanisms. Employees can raise
                                                                                                                      IN 2025, SARATOGA RECEIVED
                                    concerns through supervisor consultations or the whistleblowing


                                                                                                                           Zero REPORT ON SEXUAL HARRASMENT
                                    channel whistleblowing.report@saratoga-investama.com.                                                 REPORT ON DISCRIMINATION
                                    All reports are reviewed by Internal Audit unit with strict
                                    confidentiality.
                                    In 2025, 0 grievances/complaints and 0 cases of sexual harassment
                                    were reported, supported by Saratoga’s prevention policies,


                                                                                                                       76.3% EMPLOYEE SATISFACTION RATE
                                    confidential hotline, and victim support services. Regular surveys and
                                    consultations showed high employee satisfaction with management
                                    responsiveness and workplace facilities, reinforcing our commitment
                                    to continuous improvement. [GRI 406-1] [GRI 2-16][GRI 2-25]


57
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Investing in
Our People



                                    Advancing Health Initiatives
                                    [POJK F.21][GRI 401-3]

                                    Employee well-being is a key aspect of Saratoga’s human capital
                                    management. The Company adopts a comprehensive approach to
                                    support employees’ work-life balance and overall quality of life, as
                                    part of its efforts to sustain productivity and long-term performance.
                                    Employee welfare is strengthened through BPJS Kesehatan enrollment,
                                    with Saratoga contributing 4% of employees’ monthly salaries and
                                    employees contributing 1%, up to a salary cap of IDR12 million.
                                    Furthermore, to promote daily wellness at the office, our facilities
                                    include well-maintained workspaces, clean restrooms, a cafeteria, and a
                                    prayer room.
                                    Work–life balance is supported through flexible working arrangements,
                                    remote work options, and family-friendly benefits, including
                                    three months of paid maternity leave, paternity leave, childbirth
                                    reimbursements, and comprehensive family health coverage. A
                                    dedicated breastfeeding room further enhances support for working
                                    mothers.
                                    In 2025, 2 employees utilized parental leave, with a 100% return-to-work
                                    and 3-month retention rate.




58
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Page 59
Empowering
Communities
Through Strategic
Investments




                                                        ↗ “Through our Community Involvement
                                                          and Development (CID) programs,
                                                             Saratoga supports local communities
                                                             to thrive economically and socially.
                                                             Our CID approach reflects our belief
                                                             that sustainable business success is
                                                             inseparable from the well-being of the
                                                             communities we serve.”
                                    Empowering
                                    Communities
59
                                    Through Strategic
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
                                    Investments
Page 60
                                    At Saratoga, we believe that responsible investing creates value that       By collaborating with local institutions, civil society groups, and expert organizations, we work to increase
                                    extends beyond economic performance. Our approach to Corporate Social       access to quality learning, expand vocational opportunities, and strengthen essential community services.
                                    Responsibility (CSR) is delivered through our Community Involvement         These efforts aim to equip individuals with capabilities that support upward mobility and long-term self-reliance.
Empowering                          and Development (CID) programs, a comprehensive framework grounded          Over time, Saratoga’s CSR programs have contributed to meaningful improvements across diverse regions.
Communities                         in the understanding that long-term progress depends on strengthening       From expanding access to education and digital literacy, to supporting micro-entrepreneurship and enhancing
Through Strategic                   social systems, expanding opportunities, and supporting the well-being of
Investments                                                                                                     community facilities, these initiatives have provided individuals and families with the resources required to
                                    communities across Indonesia.                                               improve their quality of life.
                                    In 2025, our CID initiatives continue to reflect this commitment by         Moving forward, Saratoga will continue to deepen our social investments, ensuring that our contributions foster
                                    focusing on programs that promote inclusive development, social             resilient communities and support a more equitable and sustainable future for Indonesia.
                                    resilience, and sustainable livelihoods. Our CID strategy prioritizes
                                    partnerships that enable measurable impact, particularly in education,
                                    skills development, and community infrastructure.
                                                                                                                   Total CID Investment                                                           Core Program Pillars
                                                                                                                          In 2025                                                                 Strategic focus areas
                                                                                                                      ↑ 155% vs 2024                                                              Integrated approach




                                                                                                                      2.56                                                                                3
                                                                                                                            Rp



                                    OUR CSR APPROACH:
                                                                                                                       Billion

                                    COMMUNITY INVOLVEMENT AND DEVELOPMENT (CID)
                                    At Saratoga, we deliver our Corporate Social Responsibility
                                    through Community Involvement and Development (CID)—a                       Our CID Framework: Three Pillars of Impact
                                    strategic framework that goes beyond traditional philanthropy.
                                    CID represents our commitment to creating sustainable,                      Saratoga’s Community Involvement Development (CID) programs are built on three interconnected pillars that
                                    measurable impact by actively involving communities in their                work together to create a lasting postive change. This framework guides how we channel our CSR efforts to
                                    own development journey.                                                    maximize social impact:

                                    Guided by the triple bottom line—People, Planet, and
                                    Prosperity—our CID programs demonstrate how corporate                          Community                                     Social and Cultural                            Environmental
                                    action can shape meaningful, long-lasting benefits across                      Empowerment                                   Development                                    Preservation
                                    communities while supporting Indonesia's sustainable
                                    development agenda.




60
2025 Sustainability Report                                                                                      Note : This section will further elaborate on the pillars of Community Empowerment and Social and Cultural Development. Detailed
PT Saratoga Investama Sedaya Tbk.                                                                               information on the Environmental Preservation pillar can be found in the Environmental Section of this report.
Page 61
                                    In 2025, Saratoga continued to advance our commitment to societal         Saratoga’s contributions in CID Programs
                                    well-being and environmental stewardship by delivering programs that
                                                                                                                                                                                 2023                2024                    2025
                                    support long-term social progress. Our initiatives reflect a deliberate                                Pillar
Empowering                          approach to uplifting communities, enhancing quality of life, and                                                                             Rp                   Rp                    Rp
Communities                         contributing to Indonesia’s broader sustainable development agenda.        Community Empowerment [GRI 203-1]                              496,902,300         500,000,000          875,000,000
Through Strategic
Investments                         Through Community Empowerment, we expanded our support for                 Social and Cultural Development [GRI 203-1]                     226,163,183         254,278,367         1,434,913,393
                                    education, skills development, and entrepreneurship. These programs
                                    help equip youth, students, and aspiring entrepreneurs with practical      Environmental Preservation [GRI 203-1] [POJK F.4]              500,000,000         250,000,000          250,000,000
                                    capabilities needed to thrive in an evolving economic landscape. Our       Total                                                          1,223,065,483        1,004,278,367       2,559,913,393
                                    focus remains on building resilient communities by nurturing talent
                                    and enabling individuals to reach their full potential.
                                    We also strengthened our efforts in Social and Cultural Development,
                                    which play an essential role in promoting inclusive growth. In 2025,
                                                                                                              Community Empowerment [POJK F.24][POJK F.25] [GRI 413-1][GRI 413-2][GRI 203-2]
                                    Saratoga continued to support improved living conditions for              The first pillar of our CID framework focuses on empowering individuals and communities through education and
                                    vulnerable groups including orphans, low-income families, and elderly     skills development. Saratoga believes these elements play a vital role in strengthening economic resilience and
                                    individuals through targeted assistance and essential services. At the    advancing social progress. We focus our community empowerment programs on helping people gain the knowledge
                                    same time, we contributed to cultural preservation initiatives through    and skills they need to succeed in today’s changing job market.
                                    collaborations with non-profit organizations dedicated to safeguarding
                                    Indonesia’s diverse heritage.                                             Our Focus Areas
                                                                                                              • Vocational training and technical skills development
                                    In 2025, we allocated a total of IDR2.5 billion toward community          • Entrepreneurship support and micro business scale up development
                                    development and environmental programs. To ensure that our                • Access to quality education opportunities
                                    initiatives generate meaningful and lasting impact, Saratoga focuses      • Youth empowerment and talent development programs
                                    on long-term capacity building, responsible program management,
                                    and continuous engagement with local stakeholders. Our community          By supporting these initiatives, we aim to help individuals build sustainable livelihoods. This reflects our
                                    programs are systematically designed to address priority social           commitment to supporting local communities and contributing to inclusive and long-term growth.
                                    and environmental needs, particularly in areas such as education,
                                    economic resilience, and environmental stewardship. Through these
                                    efforts, Saratoga affirms our commitment to supporting Indonesia’s
                                    sustainable development while contributing positively to communities
                                    within our investment ecosystem.




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Empowering
                                    Educational Scholarships:
Communities                         Paving the Way to Opportunities – SMK Ora et Labora BSD
Through Strategic                   Saratoga believes that access to education is a fundamental catalyst for inclusive and sustainable development.
Investments                         As part of its community empowerment initiatives, the Company supports educational programs that enable
                                    young individuals from underprivileged backgrounds to pursue their studies and build meaningful futures.
                                    In 2025, Saratoga provided educational scholarships to 95 students at SMK Ora et Labora BSD, supporting
                                    their vocational education from Grade 10 through Grade 12. For many recipients, the scholarships help remove
                                    financial barriers to education while encouraging persistence, skill development, and long-term employability.
                                    Through this initiative, Saratoga contributes to strengthening human capital and expanding opportunities for
                                    youth to participate productively in the economy and their communities.




                                    ENVOY Program: Nurturing Young Entrepreneurs
                                    The Entrepreneur Development for Youth (ENVOY) represents Saratoga’s longstanding community
                                    empowerment initiative, conducted in partnership with the Mien R. Uno Foundation (MRUF) since 2008. The
                                    program aims to strengthen the capabilities of young entrepreneurs by equipping them with essential business
                                    skills, leadership training, and practical experience needed to build sustainable enterprises.
                                    In 2025, ENVOY was delivered through two cohorts. ENVOY 16 (January–September) involved 18 young
                                    entrepreneurs, whereas ENVOY 17 (September–December) provided support to an additional 14 young
                                    entrepreneurs across diverse early-stage businesses in the culinary, service, agribusiness, manufacturing,
                                    crafts, and digital sectors. Participants completed an integrated learning journey that combined
                                    entrepreneurship training, mentoring, coaching, and reflection sessions to support both business growth and
                                    personal development.
                                    To cultivate future-ready entrepreneurs, the program also incorporated enrichment sessions on sustainability,
                                    climate awareness, and responsible business practices. Through ENVOY, Saratoga continues to promote
                                    inclusive economic growth by nurturing resilient, purpose-driven entrepreneurs who make positive
62                                  contributions to their communities.
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 63
                                    Social and Cultural Development [POJK F.23][POJK F.25]
                                    The second pillar of our CID framework addresses social progress by tackling key challenges faced by communities, especially in the areas of housing, infrastructure and cultural
Empowering                          preservation. Through our social and cultural initiatives, we work to improve living conditions for underserved populations by supporting access to safe and adequate housing, also
Communities                         celebrate Indonesia’s rich heritage. These efforts are aimed at enhancing the overall quality of life and building stronger, more resilient communities that can thrive in the long term.
Through Strategic
Investments


                                            CEO Build 2025:                                                                            Ramadhan Sembako:                                       Christmas Outreach:
                                            Strengthening Communities Through Building Homes                                           Strengthening Social Solidarity                         Celebrating Togetherness and Care
                                            Community well-being is closely tied to dignity, social cohesion, and a sense              In 2025, Saratoga continued our annual                  As part of its ongoing commitment to
                                            of belonging. In 2025, Saratoga reinforced our commitment to social and                    Ramadhan outreach in collaboration with                 social cohesion and respect for religious
                                            cultural development through CEO Build 2025, a collaborative initiative with               Yayasan Indonesia Setara, reflecting our                traditions, Saratoga marked Christmas
                                            Habitat for Humanity Indonesia that mobilizes collective action to improve                 commitment to social cohesion and respect               2025 by sharing a moment of togetherness
                                            living conditions for underserved families.                                                for religious traditions. The program provided          with 96 elderly residents at the Santa
                                            The program brought together Saratoga’s leadership and senior executives                   essential food packages (sembako) and                   Anna Nursing Home in North Jakarta.
                                            from various sectors to collaborate directly with local communities in                     iftar meals to 785 underprivileged elderly              Through a warm and intimate gathering,
                                            Kadumanggu Village, Babakan Madang, Bogor. Through Saratoga’s direct                       residents in Kelurahan Cipinang Besar                   Saratoga’s team engaged directly with
                                            involvement and broader mobilization efforts, our contribution facilitated the             Utara, Jatinegara, East Jakarta, on Friday, 28          residents, offering companionship,
                                            construction of 38 safe and decent homes, benefiting 38 families and positively            March 2025. Funded through transparent                  heartfelt conversations, and personal gifts
                                            impacting approximately 171 individuals. Beyond the provision of housing, the              and accountable fundraising, with Yayasan               as expressions of care and appreciation.
                                            initiative promoted collaboration, mutual respect, and shared responsibility               Indonesia Setara reporting on fund                      This initiative reflects Saratoga’s belief that
                                            between corporate leaders and community members.                                           utilization and impact, the initiative reflects         fostering inclusive communities begins
                                                                                                                                       shared values of trust and responsibility               with empathy, meaningful presence, and
                                            By encouraging leaders to engage directly with communities, CEO Build                      and underscores Saratoga’s continued                    respect for cultural and spiritual values.
                                            2025 demonstrates Saratoga’s belief that sustainable social impact is                      dedication to compassion, community care,
                                            built through active participation, empathy, and long-term commitment to                   and social and religious solidarity.
                                            community development.




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Empowering
Communities
Through Strategic
Investments




                                    Supporting Communities in Crisis:
                                    Saratoga’s Relief Contribution to Aceh, West and North Sumatera
                                    As part of Saratoga’s commitment to social responsibility and collective
                                    impact, we joined forces with five other business groups to support recovery
                                    efforts for communities affected by floods and landslides in Aceh, North
                                    Sumatra, and West Sumatra. On 18 December 2025, Saratoga, together
                                    with Triputra Group, Persada Capital Investama, Mitra Pinasthika Mustika,
                                    Tower Bersama Group, and Merdeka Copper Gold, handed over emergency
                                    assistance to the Indonesian National Disaster Management Agency (BNPB).
                                    The handover ceremony took place at the TNI AU Halim Perdanakusuma Air
                                    Base in Jakarta.
                                    This joint initiative delivered 18 trucks of essential supplies, including
                                    clothing, hygiene items, lighting equipment, boxed milk, towels, and other
                                    critical goods. The aid was directed to residents in hard-hit areas, with a
                                    focus on meeting urgent needs and supporting early-stage recovery. The
                                    distribution marked the continuation of a coordinated commitment that
                                    began in early December 2025, when seven trucks of aid were dispatched
                                    through the Ministry of Agriculture, followed by 13 more trucks distributed
                                    via BNPB on 9 December.
                                    Saratoga recognizes that disaster response is most effective when
                                    stakeholders work together. Through this collaboration, we were able to
                                    combine resources, streamline logistics, and provide timely support to
                                    affected communities.


64
2025 Sustainability Report
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Page 65
About
This Report




                                                  ↗ "Saratoga upholds transparency and
                                                    accountability as the foundation of
                                                        our reporting practices. We aim to
                                                        deliver disclosures that are clear, timely,
                                                        and relevant, enabling stakeholders
                                                        to access reliable and meaningful
                                                        information."


65
                                    About
2025 Sustainability Report          This Report
PT Saratoga Investama Sedaya Tbk.
Page 66
                                    About This Report                                                                     Reporting Principles                                        Internal Review and Approval [POJK G.1]
                                    [POJK C.6] [POJK G.1][POJK G.3][GRI 2-2][GRI 2-3][GRI 2-4][GRI 2-5] [GRI 2-14]        In preparing this report, Saratoga applies the reporting    Although assurance by an independent third party is yet to
                                                                                                                          principles outlined in the GRI Standards 2021, including:   be conducted for this report, all information presented in
About
This Report                                                                                                               • Accuracy                                                  this report has undergone internal review and verification
                                    Reporting Period                                                                      • Balance                                                   processes, including validation by relevant management
                                    This Sustainability Report presents PT Saratoga Investama Sedaya Tbk.                 • Clarity                                                   functions and approval from the Board of Directors.
                                    (“Saratoga”, the “Company”, or “we”) sustainability approach, governance              • Comparability                                             There were no significant changes in Issuers and
                                    practices, and performance for the reporting period 1 January to 31 December          • Completeness                                              Public Companies during the reporting period. In
                                    2025, unless otherwise stated.                                                        • Sustainability context                                    preparing this report, the Company has reviewed prior
                                    Saratoga publishes our Sustainability Report annually as part of the Company's        • Timeliness                                                period disclosures to ensure consistency, accuracy,
                                    commitment to transparency and responsible investment. The previous                   • Verifiability                                             and alignment with current reporting methodologies.
                                    Sustainability Report was published in April 2025.                                    These principles guide how information is selected,         Specifically, employee data for 2024 has been restated to
                                                                                                                          measured, and presented to ensure transparent and           align with updated data consolidation and classification
                                    Reporting Scope and Boundary                                                          reliable disclosure.                                        practices. The revised figures provide a more accurate
                                    This report covers Saratoga at the corporate level, including our governance                                                                      and comparable representation of the Company’s
                                    practices, investment approach, and responsible investment framework.                 Data and Methodology                                        workforce profile. [POJK C.6]
                                                                                                                          The report integrates quantitative data and qualitative
                                    As an investment holding company, Saratoga does not manage the day-to-day
                                                                                                                          disclosures to provide a balanced view of Saratoga’s
                                                                                                                                                                                      Feedback
                                    operations of our portfolio companies. Accordingly, this report does not disclose
                                    the operational sustainability performance of individual portfolio companies.         sustainability governance, policies, and performance.       Saratoga welcomes feedback from stakeholders to
                                                                                                                                                                                      improve the quality and relevance of our sustainability
                                    Where relevant, references to portfolio companies are provided solely to illustrate   Unless otherwise stated:
                                                                                                                                                                                      disclosures. [POJK G.3]
                                    Saratoga’s investment stewardship and engagement approach, and should not             • Monetary values are presented in Indonesian Rupiah
                                    be interpreted as representing the companies’ full operational sustainability                                                                     Questions, comments, or suggestions regarding this
                                                                                                                            (IDR).
                                    performance.                                                                                                                                      report may be directed to:For inquiries, comments, or
                                                                                                                          • Environmental and operational data reflect Saratoga’s     feedback regarding this report, please contact:
                                    Financial information presented in this report is aligned with the scope of             corporate operations and investment stewardship
                                    Saratoga’s Annual Report and consolidated audited financial statements.                 throughout the reporting period, where applicable           Corporate Secretary
                                                                                                                                                                                        PT Saratoga Investama Sedaya Tbk.
                                    Reporting Standards and Frameworks                                                                                                                  15th Floor, Menara Karya
                                    This report has been prepared in accordance with the Global Reporting Initiative                                                                    Jl. H.R. Rasuna Said, Block X-5 Kav 1-2
                                    (GRI) Standards 2021 – In Accordance.                                                                                                               South Jakarta 12950, Indonesia
                                    The report also aligns with the requirements of Financial Services Authority                                                                        Phone: +62 21 5794 4355
                                    Regulation (POJK) No. 51/POJK.03/2017 on Sustainable Finance Implementation                                                                         Fax: +62 21 5794 4365
                                    for Financial Institutions, Issuers, and Public Companies.                                                                                          Website: www.saratoga-investama.com
                                    Relevant disclosures are referenced throughout the report, with a detailed GRI                                                                      Email: corporate.secretary@saratoga-investama.com
                                    and POJK Index available on pages 68-74.
66                                  To support ease of navigation, GRI and POJK indicators are identified using color
2025 Sustainability Report          coding throughout the report.
PT Saratoga Investama Sedaya Tbk.
Page 67
Index




67
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PT Saratoga Investama Sedaya Tbk.
                                    Index
Page 68
                                    GRI Content Index 2021
Index                               Statement of use                                      PT Saratoga Investama Sedaya Tbk has reported in accordance with GRI standards for the period 1 January 2025-31 December 2025.
                                    GRI 1 Used                                            GRI 1: Foundation 2021
                                    Applicable GRI Sector Standard(s)

                                                                                                                                                                                                                Omission                  GRI Sector
                                    GRI Standard                                                    Disclosure                                                   Location          Requirement(S)                                        Standard Ref.
                                                                                                                                                                                                                 Reason    Explanation       No.
                                                                                                                                                                                      Omitted
                                    Consideration
                                                         2-1     Organizational details                                                                              11
                                                         2-2     Entities included in the organization’s sustainability reporting                                  12, 66
                                                         2-3     Reporting period, frequency and contact point                                                       66
                                                         2-4     Restatements of information                                                                         66
                                                         2-5     External assurance                                                                                  66
                                                         2-6     Activities, value chain and other business relationships                                         11, 12, 13
                                                         2-7     Employees                                                                                           54
                                                         2-8     Workers who are not employees                                                                       54
                                                         2-9     Governance structure and composition                                                            28, 30, 31
                                                        2-10     Nomination and selection of the highest governance body                                           30, 32
                                                         2-11    Chair of the highest governance body                                                                28
                                    GRI 2: General
                                    Disclosures         2-12     Role of the highest governance body in overseeing the management of impacts                     22, 28, 30
                                    2021                2-13     Delegation of responsibility for managing impacts                                                   22
                                                        2-14     Role of the highest governance body in sustainability reporting                                   22, 66
                                                        2-15     Conflicts of interest                                                                             30, 32
                                                        2-16     Communication of critical concerns                                                                  57
                                                        2-17     Collective knowledge of the highest governance body                                                 22
                                                        2-18     Evaluation of the performance of the highest governance body                                        32
                                                        2-19     Remuneration policies                                                                               32
                                                        2-20     Process to determine remuneration                                                                   32
                                                        2-21     Annual total compensation ratio                                                                     32
68                                                      2-22     Statement on sustainable development strategy                                                       19
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.                       2-23     Policy commitments                                                                                  19
Page 69
                                    GRI Content Index
                                                                                                                                                                           Omission                  GRI Sector
Index                               GRI Standard                                               Disclosure                                      Location   Requirement(S)                            Standard Ref.
                                                                                                                                                                           Reason     Explanation       No.
                                                                                                                                                             Omitted
                                                      2-24    Embedding policy commitments                                                      19, 20
                                    GRI 2: General    2-25    Processes to remediate negative impacts                                            57
                                    Disclosures
                                    2021              2-26    Mechanisms for seeking advice and raising concerns                                 33
                                                      2-27    Compliance with laws and regulations                                               20

                                    GRI 2: General    2-28    Membership associations                                                             16
                                    Disclosures       2-29    Approach to stakeholder engagement                                                 23
                                    2021              2-30    Collective bargaining agreements                                                   53
                                    Material topics
                                    GRI 3: Material    3-1    Process to determine material topics                                               24
                                    Topics 2021        3-2    List of material topics                                                            24
                                    Economic performance
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                      25
                                    Topics 2021
                                                      201-1   Direct economic value generated and distributed                                    37
                                    GRI 201:
                                                      201-2   Financial implications and other risks and opportunities due to climate change     38
                                    Economic
                                    Performance       201-3   Defined benefit plan obligations and other retirement plans                        56
                                    2016
                                                      201-4   Financial assistance received from government                                      37

                                    Indirect economic impacts
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                      25
                                    Topics 2021
                                    GRI 203:          203-1   Infrastructure investments and services supported                                   61
                                    Indirect
                                    Economic          203-2   Significant indirect economic impacts                                               61
                                    Impacts 2016
                                    Anti-corruption
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                      25
                                    Topics 2021
69
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                                    GRI Content Index
                                                                                                                                                                                             Omission                               GRI Sector
Index                               GRI Standard                                                Disclosure                                           Location     Requirement(S)                                                   Standard Ref.
                                                                                                                                                                                              Reason             Explanation           No.
                                                                                                                                                                     Omitted

                                    GRI 205: Anti-    205-1   Operations assessed for risks related to corruption                                      33
                                    corruption        205-2 Communication and training about anti-corruption policies and procedures                   33
                                    2016              205-3 Confirmed incidents of corruption and actions taken                                        33
                                    Emissions
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                            25
                                    Topics 2021
                                                      305-1   Direct (Scope 1) GHG emissions                                                          46,47
                                                      305-2 Energy indirect (Scope 2) GHG emissions                                                   46, 47
                                                      305-3 Other indirect (Scope 3) GHG emissions                                                    46, 47
                                                      305-4 GHG emissions intensity                                                                   47, 49
                                                      305-5 Reduction of GHG emissions                                                                47, 49
                                    GRI 305:                                                                                                                                           The indicator is      The indicator is
                                    Emissions 2016                                                                                                              Emissions of ozone-
                                                      305-6 Emissions of ozone-depleting substances (ODS)                                              47                              not relevant to the   not relevant to the
                                                                                                                                                                depleting
                                                                                                                                                                                       organization          organization
                                                                                                                                                                Nitrogen oxides
                                                                                                                                                                (NOx), sulfur oxides   The indicator is      The indicator is
                                                      305-7   Nitrogen oxides (NOx), sulfur oxides (SOx), and other significant air emissions           -       (SOx), and other       not relevant to the   not relevant to the
                                                                                                                                                                significant air        organization          organization
                                                                                                                                                                emissions
                                    Employment
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                            25
                                    Topics 2021
                                                      401-1   New employee hires and employee turnover                                                 55
                                    GRI 401:
                                                              Benefits provided to full-time employees that are not provided to temporary or part-
                                    Employment        401-2                                                                                            56
                                                              time employees
                                    2016
                                                      401-3   Parental leave                                                                           58
                                    Training and education
                                    GRI 3: Material
70                                  Topics 2021
                                                       3-3    Management of material topics                                                            25

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Page 71
                                    GRI Content Index
                                                                                                                                                                            Omission                  GRI Sector
Index                               GRI Standard                                               Disclosure                                       Location   Requirement(S)                            Standard Ref.
                                                                                                                                                                            Reason     Explanation       No.
                                                                                                                                                              Omitted

                                    GRI 404:          404-1   Average hours of training per year per employee                                     56
                                    Training and      404-2   Programs for upgrading employee skills and transition assistance programs           56
                                    Education                 Percentage of employees receiving regular performance and career development
                                    2016              404-3                                                                                       56
                                                              reviews
                                    Diversity and equal opportunity
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                       25
                                    Topics 2021
                                    GRI 405:          405-1   Diversity of governance bodies and employees                                       30, 31
                                    Diversity
                                    and Equal
                                    Opportunity       405-2 Ratio of basic salary and remuneration of women to men                                56
                                    2016
                                    Non-discrimination
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                       25
                                    Topics 2021
                                    GRI 406: Non-
                                    discrimination    406-1   Incidents of discrimination and corrective actions taken                            57
                                    2016
                                    Local communities
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                       25
                                    Topics 2021
                                                              Operations with local community engagement, impact assessments, and development
                                    GRI 413: Local    413-1                                                                                      25, 61
                                                              programs
                                    Communities
                                    2016                      Operations with significant actual and potential negative impacts on local
                                                      413-2                                                                                      25, 61
                                                              communities
                                    Customer Privacy
                                    GRI 3: Material
                                                       3-3    Management of material topics                                                       25
                                    Topics 2021
                                    GRI 418:
                                                              Substantiated complaints concerning breaches of customer privacy and losses of
71                                  Customer          418-1
                                                              customer data
                                                                                                                                                  33
                                    Privacy 2016
2025 Sustainability Report
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Page 72
                                    POJK 51/2017 Index [POJK G.4]
                                    Topic                                                                                             Location
Index
                                     A      SUSTAINABILITY STRATEGY
                                              A.1 Explanation on Sustainability Strategies                                               18-20
                                     B      OVERVIEW OF PERFORMANCE ON SUSTAINABILITY ASPECTS
                                              B.1 Economic Aspects, covering at least:
                                                   a. Quantity of products or services sold;
                                                   b. Revenue or sales;
                                                   c. Net profit or loss;
                                                   d. Environmentally friendly products; and
                                                   e. Engagement of local stakeholders on sustainable finance business process.
                                                                                                                                          5-6
                                              B.2 Environmental Aspects, covering at least:
                                                   a. Energy consumption;
                                                   b. Reduction of Emission produced;
                                                   c. Reduction of waste and effluent; and
                                                   d. Biodiversity conservation.
                                              B.3 Social Aspect
                                     C      COMPANY PROFILE
                                              C.1 Vision, Mission, and Sustainability Values                                                11
                                             C.2 Company Address                                                                         11, 76
                                             C.3 Business Scale, covering at least:
                                                   a. Total assets or assets capitalization, and total liabilities
                                                   b. Number of employees by gender, position, age, education and employment status   11, 15, 16, 54
                                                   c. Shareholders name and percentage of stock ownership; and
                                                   d. Operational areas
                                             C.4 Products, Services, and Business Activities                                            11,12,13
                                             C.5 Membership of Associations                                                                16
                                             C.6 Significant Changes in Issuers and Public Companies                                       66
                                     D      ELABORATION OF DIRECTORS EXPLANATION
72                                            D.1 Board of Directors Explanation
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
                                                   a. Policy to respond to challenges in fulfilling sustainability strategies
                                                                                                                                          7-9
                                                   b. Implementation of sustainable finance
                                                   c. Target achievement strategies
Page 73
                                    POJK 51/2017 Index [POJK G.4]
                                    Topic                                                                                                                                                                     Location
Index
                                     E      SUSTAINABILITY GOVERNANCE
                                              E.1 Person in Charge of Sustainable Finance Implementation                                                                                                         22
                                              E.2 Competency Development on Sustainable Finance                                                                                                                  22
                                              E.3 Risk Assessment on the Implementation of Sustainable Finance                                                                                                   38
                                              E.4 Relationship with Stakeholders                                                                                                                                 23
                                              E.5 Issues Regarding the Implementation of Sustainable Finance                                                                                                    20
                                     F      SUSTAINABILITY PERFORMANCE
                                               F.1 Activities to Building a Culture of Sustainability                                                                                                           20
                                            ECONOMIC PERFORMANCE
                                              F.2 Comparison of Production Targets and Performance, Portfolio, Financing or Investment Targets, Revenue and Profit/Loss                                          37
                                              F.3 Comparison of Portfolio Targets and Performance, Financing or Investment Targets on Financial Instruments or Projects that Align with Sustainable Finance      37
                                            ENVIRONMENTAL PERFORMANCE
                                            General Aspect
                                              F.4 Environmental Costs                                                                                                                                            61
                                            Material Aspect
                                              F.5 Consumption of Environmentally Friendly Materials                                                                                                              45
                                            Energy Aspect
                                              F.6 The Quantity and Intensity of Energy Consumed                                                                                                                  47
                                              F.7 Efforts and Achievements in Energy Efficiency and the Use of Renewable Energy                                                                                  49
                                            Water Aspect
                                              F.8 Compliance with laws and regulations                                                                                                                           45
                                            Biodiversity Aspect
                                              F.9 Impacts from Operational Areas Close to or in Conservation Areas or Having Biodiversity                                                                        48
                                             F.10 Biodiversity Conservation Efforts                                                                                                                              48
                                            Emissions Aspect
                                              F.11 The Amount and Intensity of Emissions Produced by Type                                                                                                        47
                                             F.12 Efforts and Achievements in Reducing Emission                                                                                                                  47
73
2025 Sustainability Report
PT Saratoga Investama Sedaya Tbk.
Page 74
                                    POJK 51/2017 Index [POJK G.4]
                                    Topic                                                                                                                                                                                        Location
Index
                                            Waste and Effluent Aspect
                                             F.13 The Amount of Waste and Effluent Produced by Type                                                                                                                                 45
                                              F.14 Mechanism of Waste and Effluent Management                                                                                                                                       45
                                             F.15 Spills that Occur (if any)                                                                                                                                                        45
                                            Environmental Complaint Aspect
                                            F.16   The Amount and Material of Environmental Complaints Received and Resolved                                                                                                        51

                                            SOCIAL PERFORMANCE
                                              F.17 Commitment to Provide Equal Products and/or Services to Consumers                                                                                                                38
                                            Employment Aspect
                                             F.18 Equal Employment Opportunity                                                                                                                                                      53
                                             F.19 Child Labor and Forced Labor                                                                                                                                                      53
                                             F.20 Regional Minimum Wage                                                                                                                                                             56
                                              F.21 Safe and Healthy Working Environment                                                                                                                                             58
                                             F.22 Employee Training and Development                                                                                                                                                 56
                                            Community Aspect
                                             F.23 Operational Impacts on Local Communities                                                                                                                                          63
                                             F.24 Community Complaints                                                                                                                                                            33, 61
                                             F.25 Corporate Social Responsibility (CSR)                                                                                                                                           61, 63
                                            Responsibility For Sustainable Products/ Services
                                             F.26 Innovation and Development of Sustainable Financial Products/Services                                                                                                             38
                                     G      OTHERS
                                              G.1 Written Verification by an Independent Party (if any)                                                                                                                             66
                                              G.2 Feedback Form                                                                                                                                                                     76
                                              G.3 Response to Feedback on the Previous Year's Sustainability Report                                                                                                                 66
                                              G.4 List of Disclosures in Accordance with the Financial Services Authority Regulation Number 51/POJK.03/2017 concerning The Implementation of Sustainable Finance for Financial
                                                                                                                                                                                                                                    72
                                                  Services Institutions, Issuers And Public Company


74
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Page 75
                                    UNGC Index
                                    UNGC Principles                                                                                                                              Location
Index                               HUMAN RIGHTS
                                    Principle 1       Businesses should support and respect the protection of internationally proclaimed human rights.                              19
                                    Principle 2       Businesses should make sure that they are not complicit in human rights abuses.                                               19
                                    LABOUR
                                    Principle 3       Businesses should uphold the freedom of association and the effective recognition of the right to collective bargaining.    52 - 58
                                    Principle 4       Businesses should uphold the elimination of all forms of forced and compulsory labour.                                      52 - 58
                                    Principle 5       Businesses should uphold the effective abolition of child labour.                                                           52 - 58
                                    Principle 6       Businesses should uphold the elimination of discrimination in respect of employment and occupation                          52 - 58
                                    ENVIRONMENT
                                    Principle 7       Businesses should support a precautionary approach to environmental challenges                                              44 - 51
                                    Principle 8       Businesses should undertake initiatives to promote greater environmental responsibility.                                    44 - 51
                                    Principle 9       Businesses should encourage the development and diffusion of environmentally friendly technologies.                         44 - 51
                                    ANTI-CORRUPTION
                                    Principle 10      Businesses should work against corruption in all its forms, including extortion and bribery.                                  33




75
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Page 76
                                    Feedback Form                                          [POJK G.2]
                                                                                                                  Thank you for taking the time to read the 2025 Sustainability Report of Saratoga. To improve the quality of our reporting
                                                                                                                  and enhance the transparency of our sustainability performance, we kindly request that you complete the Feedback
                                                                                                                  Form below and return it to us. Your insights will be invaluable in assisting us with preparing our Sustainability Report for
                                                                                                                  next year. Thank you once again for your time and support.
                                    Reader’s Profile

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                                          This Sustainability Report provides valuable insights into Saratoga’s economic,
                                     1.                                                                                                                                                 Agree     Somewhat Agree          Disagree
                                          environmental, social, and governance performance.

                                     2. The data and information disclosed in this report are structured, systematic, and easily understandable                                         Agree     Somewhat Agree          Disagree


                                     3. The data and information disclosed in this report are complete, transparent, and unbiased                                                       Agree     Somewhat Agree          Disagree


                                     4. The design, font type, size, color scheme, layout, and images in this report are attractive and easy to read                                    Agree     Somewhat Agree          Disagree


                                     5. What are the information(s) in this report that you consider most useful?


                                     6. What are the information(s) in this report that can be improved?


                                     7.   What information in this report do you think should be included in future reports?

                                     Thank you for taking the time to provide feedback on this report. We value your input and encourage you to send your completed feedback form to:



                                    PT Saratoga Investama Sedaya Tbk. [POJK C.2]
                                    Menara Karya 15th floor
                                    Jl. H.R. Rasuna Said Block X-5 Kav 1-2, South Jakarta 12950
                                    Telephone: +62 21 5794 4355
                                    Fax: +62 21 5794 4365
76                                  Whatsapp: +62 811 9966 999 +62 815 9966 999
2025 Sustainability Report
                                    Website: www.saratoga-investama.com
PT Saratoga Investama Sedaya Tbk.   Email: corporate.secretary@saratoga-investama.com
Page 77

          

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Names mentioned 66 people and organisations named in the text · linked when the evidence is strong

linked org Saratoga Investama p.2
linked org Adaro Andalan Indonesia Tbk p.8 ×9
linked org Samator Indo Gas Tbk p.8 ×6
linked person Michael W. P. Soeryadjaya p.9
linked org PT Saratoga Sentra Business p.12
linked org MITRA PINASTHIKA MUSTIKA p.14 ×4
linked org NUSA | RAYA CIPTA p.14
linked person Edwin Soeryadjaya p.15 ×5
linked org PT Alamtri Resources p.15
linked org Adaro Energy Indonesia Tbk. p.15 ×2
linked person JOYCE SOERYADJAYA p.29 ×2
linked person INDRA CAHYA UNO · Commissioner p.29 ×2
linked person ARIA KANAKA p.29 ×4
linked person BASUKI SETIOGROHO p.29
linked person HANY GUNGORO p.29
linked person HANDIANTO GANIS p.29
linked person LANY DJUWITA p.29 ×3
linked person DEVIN WIRAWAN · Director p.29 ×3
linked person Michael W.P. Soeryadjaya p.31
linked org Merdeka Gold Resources Tbk p.39 ×2
linked org Merdeka Battery Materials Tbk p.50 ×2
linked org Persada Capital Investama p.64
possible org Saratoga Investama Sedaya Tbk. p.2 ×244
possible org Alamtri Resources Indonesia Tbk p.8 ×9
possible org Merdeka Copper Gold Tbk p.8 ×13
possible org Tower Bersama Infrastructure Tbk p.8 ×4
possible org PT Unitras Pertama p.15
possible org PT Samator p.15
unresolved org PT Saratoga Investama SedayaTbk p.2
unresolved person Looking Ahead · President Director p.9 ×2
unresolved org PT Bumi Hijau Asri p.12
unresolved org PT Interra Indo Resources p.12
unresolved org PT Lintas Indonesia Sejahtera p.12
unresolved org PT Nugraha Eka Kencana p.12
unresolved org PT Sarana Investasi Bersama p.12
unresolved org PT Surya Nuansa Ceria p.12
unresolved org PT Trimitra Karya Jaya p.12
unresolved org PT Wana Bhakti Sukses Mineral p.12
unresolved org PT Adaro Andalan p.15
unresolved org Foodex Inti BRAWIJAYA Indonesia Tbk. p.15 ×2
unresolved org PT Merdeka Cooper p.15
unresolved org PT Nusa Raya p.15
unresolved org PT Mulia Bosco p.15
unresolved org Gold Tbk. p.15
unresolved org Indo Gas Tbk. p.15
unresolved org Cipta Tbk. p.15
unresolved org CARBON Infrastructure Tbk. p.15
unresolved org PT Mitra Pinasthika p.15
unresolved org Zulu Alpha Papa Indonesia Tbk p.15 ×2
unresolved org Mustika Tbk. p.15
unresolved org Aneka Gas Industri Tbk. p.15 ×2
unresolved org United Nation Global Compact · Corporate Secretary p.16
unresolved — Community Empowerment p.24
unresolved person Male · President Commissioner p.30 ×8
unresolved person Female · Commissioner p.30 ×2
unresolved org Bank Indonesia p.36
unresolved org Bank Indonesia’s p.36
unresolved org Tower Bersama Infrastrukture Tbk p.39 ×2
unresolved org Alamtri Minerals Tbk p.39 ×2
unresolved org PT ESG New Energy Material p.50
unresolved org PT Sulawesi Nickel Cobalt p.50
unresolved org Yayasan Indonesia Setara p.63
unresolved org Ministry of Agriculture p.64
unresolved org Financial Services Authority p.66 ×2

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